Which of the Following Is True with Respect to Special

Which of the following is true with respect to Special revenue funds?

A) Special revenue funds are used when it is desirable to provide separate reporting of resources that are designated for specific purposes.
B) Special revenue funds are used when it is desirable to provide separate reporting for capital projects.
C) Special revenue funds are used when it is desirable to provide funding for debt service.
D) Special revenue funds are used when it is desirable to provide separate reporting of resources that are restricted or committed as to expenditure for purposes other than debt service or capital projects.