Which of the Following Is Not True with Respect to Special

Which of the following is not true with respect to Special revenue funds?

A) Resources appropriately reported within proprietary or fiduciary funds are excluded from special revenue funds.
B) Special revenue funds may not be used for debt service or capital projects.
C) A special revenue funds would be used to account for taxes which are required by state law to be used by the government to support specific activities.
D) Special revenue funds may be used for any designated purpose to segregate revenues and ensure compliance with restrictions.