Which of the Following Would Most Likely Be Accounted for in an Internal

Which of the following would most likely be accounted for in an Internal Service Fund?

A) A government's water and sewer department if it provides water and sewer services to government departments as well as to residents and businesses in the community.
B) A government's central printing shop that provides a very minimal amount of services to a few outside customers.
C) The Payroll and Benefits Department of the government.
D) A consolidated supplies facility where most of the customers are other governments.