During the current year, the City of Jones buys land for $80,000. Which of the following is not a possibility?

a. The land could be reported as an asset by the business-type activities in the government-wide financial statements.

b. The land could be reported as an asset by the governmental activities in the government-wide financial statements.

c. The land could be reported as an asset by the proprietary funds in the fund financial statements.

d. The land could be reported as an asset by the governmental funds in the fund financial statements.