With Regard to the Resources Dedicated to the Acquisition of Capital

With regard to the resources dedicated to the acquisition of capital assets that will be used in general government activities, which of the following is true?

A) Governments must maintain capital projects funds for resources that are legally restricted to the acquisition of capital assets.
B) Governments may only purchase capital assets out of the capital projects fund
C) Governments may account for any resources dedicated (whether legally or not) to the acquisition of capital assets in any of the governmental funds.
D) Governments must account for all resources set aside for capital asset acquisition in a capital projects fund.