Which of the Following Could Never Be Considered Part of Assigned

Which of the following could never be considered part of assigned fund balance?

A) The finance director sets aside a substantial amount of resources for a special project.
B) Unassigned amounts loaned to another fund for more than one year.
C) Program manager - with blessing of city council - sets aside funds for multi-year project.
D) Fund balances remaining in a Special Revenue Fund after determining the appropriate balances for nonspendable fund balance, restricted fund balance, and committed fund balance.