With Respect to Debt Service Funds, Which of the Following

With respect to Debt Service Funds, which of the following is correct?

A) Debt service funds may be required to service term and serial bonds, notes, capital , or warrants
B) Debt service funds are used to account for financial resources that are intended to provide payments of principal only as they come due.
C) Debt service funds are created for debt issues where the activities of proprietary funds generate sufficient cash to make interest and principal payments.
D) If taxes and/or are levied specifically for payment of interest and principal on long-term debt, those taxes are recognized as transfers in for the debt service fund.