A Government Reported, in Its Government-Wide Statement of Net Position $\bullet$

A government reported, in its government-wide Statement of Net Position:
$\bullet$ assets of $82 million, including $40 million in capital assets cost, with $12 million in accumulated depreciation, and
$\bullet$ liabilities of $50 million, including long-term debt of $15 million related to capital asset acquisition.
In addition, $4 million of cash was restricted for payment of debt service. The government's Unrestricted Net Position would be reported as:

A) $20 million.
B) $19 million.
C) $15 million.
D) $ 4 million.