Assume that a governmental entity provides other postemployment benefits (OPEB) to its retirees. The entity commissions an actuarial valuation of the OPEB plan and contributes to a trust in accordance with the actuarial requirements. The OPEB trust should be reported in the same manner as

a. a Pension Trust Fund.

b. a Private-Purpose Trust Fund.

c. a Special Revenue Fund.

d. an Agency Fund.

e. a Permanent Fund.