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A government's assets include inventory of $4 million, roads constructed for $50 million with accumulated depreciation of $20 million, and equipment acquired for $10 million

A government's assets include inventory of $4 million, roads constructed for $50 million with accumulated depreciation of $20 million, and equipment acquired for $10 million with accumulated depreciation of $2 million. Its liabilities include an outstanding balance of $10 million for bonds payable issued to construct the roads and a $2 million short-term loan for inventory purchases. What amount should be reported, in the government-wide statement of net position, as the net investment in capital assets?

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