Choice "C" is correct. The most restrictive classification of governmental funds listed in the answer selection is the "committed" classification. Committed funds are internally limited by formal action of the government's highest level of decision-making authority.Choice "a" is incorrect. "Reserved" is not used as a classification within fund balances for governmental funds. Fund balances are classified, in order of level of constraint, as non-spendable, restricted, committed, assigned and unassigned.Choice "b" is incorrect. Assigned resources are internally limited by organizational intent that does not rise to the level of either restriction or commitment.Choice "d" is incorrect. Unassigned fund balances represent spendable resources that are the least limited as to use.