The statement of changes in fiduciary net position presented by a state or local government reports information for which fund types?

1. Custodial fund
2. Perpetual-care fund for a public cemetery
3. Employee benefit trust fund
4. Internal service fund
5. Private-purpose trust fund

A. I, II, and IV only.

B. I, II, III, IV, and V.

C. I, III, and V only.

D. I, II, III, and V only.