Please correctly match items in group A to items in group B under GASB Statement No. 54 in reporting the fund balance (FB): Group A (FB-Fund Balance) 1. Unassigned 2. Assigned 3. Committed 4. Restricted 5. Nonspendable Group B (FB-Fund Balance) A. FB includes amounts that are not in spendable form or require to maintained intact. B. FB includes amounts constrained to specic purpose by their providers, through constitutional provisions or by enabling legistration. C. FB includes amounts contrained to specic purposes determined by the highest decision-making authority of the government itself. D. FB includes amounts a government intends to use for a specic purpose E. FB includes amounts that are available for any purpose