Choice "A" is correct. Unassigned fund balance is the residual classification for the general fund. This classification represents fund balance that has not been assigned to other funds and has not been restricted, committed or assigned to specific purposes within the general fund.Choice "b" is incorrect. The general fund should be the only fund that shows a positive unassigned fund balance amount. Over-expenditure of resources in special revenue funds may result in a reported negative unassigned fund balance.Choice "c" is incorrect. The general fund should be the only fund that shows a positive unassigned fund balance amount. Over-expenditure of resources in capital project funds may result in a reported negative unassigned fund balance.Choice "d" is incorrect. The general fund should be the only fund that shows a positive unassigned fund balance amount. Permanent funds would display a restricted balance.