In its government-wide Statement of Net Position, a government reported assets of $165 million, including $50 million in capital assets (net of depreciation), and liabilities of $80 million, including long-term debt of $60 million, $40 million of which was issued to acquire capital assets. In addition, $30 million was restricted for debt service and other purposes. The government's Unrestricted Net Position would be reported as: A) $85 million. B) $55 million. C) $45 million. D) $35 million.