glen county uses governmental fund accounting and is the administrator of a multiple-jurisdiction deferred compensation plan covering both its own employees and those of other governments participating in the plan. this plan is an eligible deferred compensation plan under the u.s. internal revenue code and income tax regulations. glen has legal access to the plan's $40,000,000 in assets, comprising $2,000,000 pertaining to glen and $38,000,000 pertaining to the other participating governments. in glen's balance sheet, what amount should be reported in the custodial fund for plan assets and as a corresponding liability?