Which of the following is true regarding the government$-$wide Statement of Activities?Transfers between governmental and business type activities are eliminated and do not appear on the government$-$wide Statement of Activities.In the government$-$wide Statement of Activities, "special items" are those items that are both unusual and infrequent and are not under the control of management.Taxes levied, including those restricted to a particular purpose, are reported as program revenue.The Statement of Activities includes depreciation expense.