Which of the following reporting options for Chestnut County's discretely presented component units would not be allowed by GAAP?

a. Assuming the discretely presented component units are governmental in nature, each would be subject to major fund reporting in the fund financial statements.

b. The discretely presented component units would be reported in either one or two separate columns on the Statement of Net Assets.

c. Discretely presented component units are never reported as part of the primary government.

d. A total primary government column is presented before the presentation for the discrete component units.

e. All of the above reporting conventions would be allowed by GAAP.

Chestnut County has the following:
One General Fund Three major Special Revenue Funds One nonmajor Special Revenue Fund Two major Capital Projects Funds Two major Enterprise Funds One nonmajor Enterprise Fund Two Internal Service Funds One Pension Trust Fund One Agency Fund One blended component unit Two discretely presented component units Further assume that the blended component unit itself has a General Fund and a Capital Projects Fund, each of which meets the criteria for a major fund.