Which of the following requirements must be met to elect the modified approach for reporting certain eligible infrastructure assets? a) The government omits the cost of the assets from the government-wide Statement of Net Assets b) The government maintains the assets at a condition level equal to or greater than 75% of the condition of the new asset. c) The government gets the permission of the Government Accounting Standards Board. d) The government manages the assets using an asset management system that meets specific criteria.