What Are the GASB's Requirements Concerning the Preparation of a Statistical

What are the GASB's requirements concerning the preparation of a statistical section of a financial report?

A) It is part of the minimum external financial reporting requirements.
B) It has the same status as the notes to the financial statements.
C) It must be prepared if the government seeks to obtain an auditor's opinion.
D) The GASB does not require a statistical section to be prepared as part of the basic financial statements; it is prepared by governments that choose to issue a CAFR