In the City of DeSoto, an employment agency operates for individuals with disabilities and works closely with the city government. The agency is legally separate from the city but still depends on it for financial support, which leads to a potential financial burden for the city. How should DeSoto report the employment agency in its comprehensive annual financial report? Select one: a. Not at all because the agency is legally separate. b. As a part of the general fund. c. As a related organization. d. As a component unit.