Which of the Following Resources Should Be Accounted for in a Private

Which of the following resources should be accounted for in a Private Purpose Trust Fund?

A) sales taxes received by a state and held pending distribution to the local governments on whose behalf they were collected
B) a gift received from a donor who stipulates in a trust agreement that the principal must be kept intact and the income used for benefits to spouses of deceased uniformed officers
C) a grant received from a higher level government that stipulates that the grant can be used for no purpose other than to construct highways
D) employee contributions to a health care plan that will be used,together with government contributions,to pay employee health care benefits