A governmental fund's statement of revenues, expenditure, and changes in fund balances reported expenditures for Capital outlay in the amount of $12 million. Capital assets for that government cost $160 million, including $30 million in land. Depreciable assets are amortized over 20 years, on average. The reconciliation from the governmental funds changes in fund balances to the governmental activities change in that position would reflect a:

-increase of 7,100,000

-decrease of 7,100,000

-decrease of 5,500,000

-increase of 5,500,000