Which of the following definitions best describes the term related liabilities?

a. Related liabilities are any fund liabilities that are either current or long-term in nature.

b. Related liabilities refer primarily to general government liabilities that are related to the current year and are normally paid from available expendable financial assets.

c. Related liabilities refer to governmental fund short-term and long-term liabilities that are either paid from available financial resources or transfers from other funds.

d. Related liabilities are liabilities that are reported in the general long-term liabilities nonfund accounts.