A city government reported a $9,000 increase in net position in the motor pool internal service fund, a $12,000 increase in net position in the water enterprise fund, and a $7,000 increase in the employee pension fund. The motor pool internal service fund provides service primarily to the police department.
What amount should the city report as the change in net position for business-type activities in its statement of activities?
A. $ 9,000
B. $12,000
C. $21,000
D. $28,000
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