Which of the Following Statements Is Correct Regarding Depreciation

Which of the following statements is correct regarding depreciation?

A) Depreciation expense should be recorded in the appropriate governmental funds, and recorded in the governmental activities accounts.
B) Depreciation expense must be recorded in the governmental fund, but no depreciation expense is recorded in the governmental activities accounts.
C) No depreciation can be recorded in any governmental fund, but depreciation expense must be recorded in the governmental activities accounts.
D) No depreciation can be recorded in any governmental fund, nor is it permissible to record depreciation expense in the governmental activities accounts.