In Its Government-Wide Statement of Net Assets,a Government Reported Assets

In its government-wide Statement of Net Assets,a government reported assets of $150 million,including $50 million in capital assets (net of depreciation) ,and liabilities of $80 million,including long-term debt of $60 million,$40 million of which was issued to acquire capital assets.In addition,$30 million was restricted for debt service and other purposes.The government's unrestricted net assets would be reported as:

A) $80 million.
B) $50 million.
C) $40 million.
D) $30 million.