Which of the following governmental funds must be reported as a major fund?

Select one:

A) The General Fund

B) Any fund with total assets, liabilities, revenues or expenditures that are 10% or more of the general Fund and 5% or more of total General Fund and Business-Type Activities

C) The government may opt to include or exclude any fund it choses as a major fund

D) Only the General Fund and special revenue funds that meet the 10% and 5% size criteria