What is the difference between the terms budgetary fund balance and unreserved fund balance?

	a. Budgetary fund balance is reserved; unreserved fund balance is not reserved.
		b. Budgetary fund balance is permanent in nature; unreserved fund balance is temporary.
		c. Budgetary fund balance is the anticipated change in fund balance as a result of adopting the budget; unreserved fund balance is the actual difference between assets and liabilities.
		d. Budgetary fund balance can be appropriated; unreserved fund balance cannot.