15. Which of the following is not true? a. The major difference between an exchange transaction and a non-exchange transaction for governmental units is the relationship between the amount of value given and received. b. The debt service transactions of a special assessment bond issue for which the government is not obligated in any manner should be reported in the Custodial fund. c. Deferred compensation plans, for other than proprietary fund employees, adopted under IRC Section 457 should be reported in aan): Pension trust fund. d. If AlFA City receive financial resources $2,000,000 to create a non-expendable trust, this transaction is recorded in the permanent fund. 16. A city government reported a $9,000 increase in net position in the motor pool internal service fund, a $12,000 increase in net position in the water enterprise fund, and a $7,000 increase in the employee pension fund. The motor pool internal service fund provides service primarily to the police department. What amount should the city report as the change in net position for business-type activities in its statement of activities? A. $9,000 B. $12,000 C. $21,000 D. $28,000