Which of the Following Is an Appropriate Use of a Fund

Which of the following is an appropriate use of a fund balance restriction?

A) To report the amount of capital assets acquired during the year.
B) To indicate that the finance director is setting aside a substantial amount of resources for a special project.
C) To report the amount of long-term debt that will mature in the next 12 months.
D) To report amounts that can only be used for specific purposes due to debt covenant constraints.