Which of the Following Statements Is True Regarding the Inclusion

Which of the following statements is true regarding the inclusion of individual non-major funds in the fund-level financial statements?

A) Individual non-major internal service funds are reported in the fund-level financial statements if a government makes a special election to report them
B) Individual non-major funds must always be reported in the fund-level financial statements.
C) Individual non-major funds must be reported in the fund-level financial statements if,in total,they are more than 50 percent of the total assets or liabilities of the fund category.
D) Individual non-major funds may be reported as "major funds" in the fund-level financial statement if governmental officials believe it is important to financial statement users.