A Government Reported,in Its Government-Wide Statement of Net Assets

A government reported,in its government-wide Statement of Net Assets:
•assets of $81 million,including $40 million in capital assets (cost) ,with $12 million in accumulated depreciation,and
•liabilities of $50 million,including long-term debt of $15 million related to capital asset acquisition.
In addition,$4 million of cash was restricted for payment of debt service.The government's unrestricted net assets would be reported as:

A) $17 million.
B) $14 million.
C) $ 6 million.
D) $ 4 million.