In What Circumstance Is a Capital Projects Fund Required to Be

In what circumstance is a Capital Projects Fund required to be used in governmental accounting?

A) to record the acquisition or construction of all capital assets
B) to record the acquisition or construction of any capital asset that is not recorded in an Enterprise Fund
C) when capital projects are at least partially financed by general obligation bond proceeds
D) to record the acquisition or construction of all major capital assets,except infrastructure assets