What Is the General Rule for Reporting on Funds in the Fund-Level

What is the general rule for reporting on funds in the fund-level financial statements for fiduciary funds?

A) There is no requirement for reporting on fiduciary funds in the fund-level statements.
B) All individual major funds must be reported in separate columns of the fund-level financial statements for fiduciary funds;nonmajor funds may be combined in a single column.
C) All individual fiduciary funds,whether major or nonmajor,must be reported in separate columns of the fund-level financial statements for fiduciary funds.
D) Separate columns should be shown for each fund type,such as Investment Trust Funds (rather than individual funds) ,in the fund-level financial statements for fiduciary funds.