a government's assets include inventory of $4 million, roads constructed for $50 million with accumulated depreciation of $20 million, and equipment acquired for $10 million with accumulated depreciation of $2 million. its liabilities include an outstanding balance of $10 million for bonds payable issued to construct the roads and a $2 million short-term loan for inventory purchases. what amount should be reported, in the government-wide statement of net position, as the net investment in capital assets?