Which of the Following Accounts Are Used to Display the Difference

Which of the following accounts are used to display the difference between assets and liabilities in a federal agency Balance Sheet?

A) Unrestricted Net Assets, Restricted Net Assets, and Invested in Capital Assets Net of Related Debt.
B) Unassigned, Assigned, Committed, Restricted and Nonspendable fund balance.
C) Unrestricted, Temporarily Restricted, and Permanently Restricted Net Assets
D) Unexpended Appropriations and Cumulative Results of Operations