Hannah County has a total fund balance in the General Fund as of the end of the year of $1,565,000. Assume the following:

The budget officer decided to set aside $405,000 for new road maintenance. The county's governing board had previously given her this authority.

Unspent restricted drug enforcement grant proceeds of $75,000.

The county's governing board passed a resolution to commit $500,000 to use for construction of a fleet maintenance facility.

In the year-end financial statements, Hannah County would report unassigned fund balance and assigned fund balance, respectively, in the General Fund

a. $585,000 unassigned fund balance; $405,000 assigned fund balance

b. $660,000 unassigned fund balance; $905,000 assigned fund balance

c. $495,000 unassigned fund balance; $480,000 assigned fund balance