The city of Cool reports a Public Transportation Enterprise Fund. In its statement of net position as of December 31 2021, the Fund reports, among other things, cash, and investments, depreciable capital assets and non-depreciable capital assets. Based on the information provided, which components of net position should be the Enterprise Fund report?

a. net investment in capital asset and unrestricted

b. restricted, unrestricted, and net investment in capital assets

c. non spendable and committed

d. net investment in capital assets and assigned