Which of the Following Is Not Likely to Be a Reconciling

Which of the following is not likely to be a reconciling item between the governmental fund balance sheet and the government-wide statement of net position?

A) Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds.
B) Governmental fund intergovernmental receivables and payables are offset against each other in the statement of net position but not in the fund balance sheet.
C) Bonds payable are not due and payable in the current period and therefore are not reported in the funds.
D) A portion of the revenues is not available to pay current-period expenditures and, therefore, is deferred in the funds.