In its Statement of Net Assets, a government reported: Assets of $90 million, including $30 million in capital assets (net) and liabilities of $50 million, including long-term debt of $15 million, all related to capital asset acquisition.
The government also reported $5 million of net assets were restricted for payment of debt service. The government's unrestricted net assets would be reported as:
A. $10 million
B. $20 million
C. $25 million
D. $30 million