In a Proprietary Fund Statement of Net Assets, Which of the Following

In a proprietary fund Statement of Net Assets, which of the following is not true?

A) Net assets are reported only by restricted and unrestricted categories
B) GASB requires a classified format, where current assets, noncurrent assets, current liabilities and noncurrent liabilities
C) Net assets that are restricted are presented separately
D) Net assets may be unrestricted