A city's governmental funds balance sheet reports total assets of $71 million. The government-wide statement of net position for the same date reports total assets of governmental activities of $350 million.

What is the most likely reason for the discrepancy between these two numbers?

A. The government-wide statement of net position reports capital assets used by governmental funds while the governmental funds balance sheet does not. B. The government-wide statement of net position reports pension investments related to governmental fund employees while the governmental funds balance sheet does not. C. The government-wide statement of net position includes internal service fund assets in governmental activities, while the governmental funds balance sheet does not. D. The government-wide statement of net position reports long-term debt of governmental funds while the governmental funds balance sheet does not.