Which of the Following Is Not a Typical Means of Dissolving

Which of the following is not a typical means of dissolving an internal service fund that a city no longer needs or wants?

A) Conversion of the fund's noncash assets to cash and distribution of the cash to another fund or funds.
B) Transfer the fund's assets to another fund that will continue the same or similar operating activities.
C) Distribute the fund's assets in kind to another fund or funds that will not continue the same or similar operating activities.
D) Transfer the fund's assets to a not-for-profit organization that provides charitable services in the community.