The funds of a county government report the following noncurrent asset acquisitions during the year:

General fund	$5,000,000
Capital projects fund	9,000,000
Special revenue fund	400,000
Internal service fund	3,000,000
Enterprise fund	6,000,000
Fiduciary funds	500,000

On the government-wide statement of net position, what amount of the above acquisitions will be capitalized as assets?

Select one:

a. $23,400,000

b. $14,400,000

c. $23,900,000

d. $17,900,000