Which of the Following Would $\textbf{ not }$

Which of the following would $\textbf{ not }$ result in a portion of fund balance being classified as nonspendable?

A) Advances to other funds.
B) Inventory of materials and supplies.
C) A city council passing enabling legislation that requires proceeds from a newly authorized sales tax be spent on a downtown revitalization project.
D) Prepaid insurance.