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B is corrent. According to GASB Codification Section S40, if a government is obligated in some manner to assume the payment of related debt service in the event of default by property owners, all transactions related to capital improvements financed by special assessments should be reported. These transactions should be reported in the same manner, and on the same basis of accounting as any other capital improvement and financing transaction. Therefore, the debt related to Beech’s capital project is treated as general obligation debt and should be reported as any other general obligation debt (i.e., in the government-wide statements only).
A is incorrect because the debt must be reported. 
C is incorrect because long-term debt is not recorded in any governmental fund, including the General Fund.
D is incorrect because the debt is not to be reported in an agency fund, as the government is potentially liable.