A government borrowed $20 million by issuing general obligation bonds to finance construction of a new airport terminal for its Airport Enterprise Fund. The bonds were issued at par, and the government intends to service the bonds from Enterprise Fund revenues. At year end, none of the bond proceeds has been spent. The bonds payable would be included in which component of net position of an Enterprise Fund?
A. Unrestricted net position.
B. Restricted net position.
C. Net investment in capital assets.
D. Temporarily restricted net position