Choice "B" is correct. IRC SEC 457, deferred compensation plans for other than proprietary fund employees, should be reported in a pension (and other employee benefit) trust fund.Choice "a" is incorrect. Post retirement assets and liabilities should be reported in a pension and other employee benefit trust fund, not the general fund.Choice "c" is incorrect. Post retirement assets and liabilities should be reported in a pension and other employee benefit trust fund, not an agency fund.Choice "d" is incorrect. Post retirement assets and liabilities should be reported in a pension and other employee benefit trust fund. Account groups are not used in governmental reporting.