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 are separately reported.
C) Net assets that are restricted are presented separately.
D) Net assets may be unrestricted.