Which of the following statements is true regarding reporting net assets in the governmentwide financial statements?

a. Net assets are reported for both governmental activities and business-type activities.

b. Invested in capital assets, net of related debt, is calculated in the same manner for both governmental activities and business-type activities.

c. Restricted net assets in the governmental activities always equals restricted fund balance in the governmental funds.

d. All of the above are true statements.

e. Only items a and b are true.