How Should Internal Service Fund (ISF)activities Be Reported in the Government-Wide

How should Internal Service Fund (ISF) activities be reported in the government-wide statement of activities?

A) ISF activities should be reported in a separate column
B) ISF activities should be included in the column headed "business-type activities."
C) ISF activities should be included in the column headed "governmental-type activities."
D) ISF activities (revenues and expenses) should be eliminated and interfund profits or losses should be eliminated by decreasing or increasing the costs of the activities that were billed