Which of the Following Activities of a Governmental Entity Should

Which of the following activities of a governmental entity should be accounted for in a fiduciary fund?

A) Funds received from the federal government to support public transportation activities.
B) Funds received from an individual who specified that the principal must be kept intact but the income can be used to support families of police officers killed in the line of duty.
C) Funds received from the state government that must be used to purchase capital assets.
D) Funds received from a contractor to assist with the development of utility infrastructure.