An Internal Service Fund (ISF) provided services to two agencies financed by the General Fund--the Tax Department (which it billed $200,000) a the Comptroller's Office (which it billed $100,000). In the fund financial statements, the ISF reported a loss of $30,000. How should this information be reported in the government-wide statement of activities? Under "business-type activities," in a separate line captioned ISF, revenues of $300,000, expenses of $330,000, and net expenses of ($30,000) should be reported Under "governmental-type activities," in a separate line captioned ISF, revenues of $300,000, expenses of $330,000, and net expenses of ($30,000) should be reported O ISF activities should not be reported, but expenses reported for the Tax Department and the Comptroller's Office should be reduced by $20,000 and $10,000, respectively O ISF activities should not be reported, but expenses reported for the Tax Department and the Comptroller's Office should be increased by 120000 and $10,000, respectively