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 expected costs of orders outstanding at year end that are to be filled in the next fiscal year.
D) To report amounts that can only be used for specific purposes due to debt covenant constraints.