A government adopts its General Fund budget on the GAAP basis as required by regulations in its state. Encumbrance accounting is used during the year, and it distinguishes unreserved fund balance and reserved fund balance to facilitate budgetary control and accountability. Which of the following are true?

a. Total fund balance reported in the government's GAAP financial statements is reported in the unreserved and reserved fund balance categories.

b. Total fund balance reported in the government's GAAP financial statements will equal the sum of the postclosing balances of the unreserved and reserved fund balance accounts but will be reported using the five fund balance classifications required by GAAP

c. Total GAAP fund balance will not equal the sum of the postclosing balances of the unreserved and reserved fund balance accounts,

d. Reserved fund balance must be reported in the GAAP balance sheet instead of Assigned Fund Balance,