Q7: in its statement of net position, a government reported:

- assets of $110 million, including $30 million in capital assets (net), and

- Liability of $40 million, including long-term debt of $10 million, all related to capital assets acquisition.

The government also reported $15 million of net assets were restricted for payment of debt service. the government's unrestricted net position would be reported as:

A. $30 million

B. $25 million

C. $35 million

D. $45 million