In its Statement of Net Position, a government reported:

• Assets of $110 million, including $30 million in capital assets (net), and
• Liabilities of $40 million, including long-term debt of $15 million, all related to capital asset acquisition.

The government also reported $10 million of net assets were restricted for payment of debt service. The government's Unrestricted Net Position would be reported as:

Multiple Choice

• $30 million.

• $25 million.

• $45 million.

• $35 million.