A Governmental Fund Statement of Revenues,Expenditures,and Changes in Fund Balances

A governmental fund Statement of Revenues,Expenditures,and Changes in Fund Balances reported expenditures of $30 million,including capital outlay expenditures of $5 million.Capital assets for that government cost $90 million,including land of $10 million.Depreciable assets are amortized over 20 years,on average.The reconciliation from governmental changes in fund balances to governmental activities changes in net assets would reflect a(an) :

A) Decrease of $1 million.
B) Increase of $l million.
C) Decrease of $5 million.
D) Increase of $4 million.