A County's CAFR Shows an Increase in Fund Balances of Governmental

A county's CAFR shows an increase in fund balances of governmental funds of $15 million and a decrease in net position of governmental activities of $3 million. What would be a reason why the change in net position of governmental activities is $18 million lower than the change in fund balances of governmental funds?

A) Depreciation expense is $18 million lower than purchases of capital assets.
B) Expenses for pension benefits are $18 million lower than repayments of debt principal.
C) Internal service fund net position increases by $18 million.
D) Purchases of capital assets are $18 million lower than accrued expenses not requiring current resources.