Agovernment's assets include inventory of $2 million, roads constructed for $25 million with accumulated depreciation of $10 million, and equipment acquired for $5 million with accumulated depreciation of $1 million. its liabilities include an outstanding balance of $5 million for bonds payable issued to construct the roads and a $1 million short-term loan for inventory purchases. what amount should be reported as the net investment in capital assets in the government-wide statement of net position?
$10 million
$26 million
$14 million
$25 million