A government reported, in its government-wide Statement of Net Assets: Assets of $70 million, including $40 million in capital assets (cost), with $12 million in accumulated depreciation and liabilities of $40 million, including long-term debt of $12 million, all related to capital asset acquisition. In addition, $4 million of cash was restricted for payment of debt service. The government's unrestricted net assets would be reported as: Can you please explain how did you get your answer?