The city of Philaburg arranged for a 10-year, $40 million loan to finance construction of a toll bridge over the Tradewater River. If the toll bridge is accounted for as an Enterprise Fund activity and a certain portion of the tolls collected is required to be set aside for maintaining the bridge, these resources should be accounted for in

a. a Debt Service Fund.

b. the General Fund.

c. the Toll Bridge Enterprise Fund.

d. a Capital Projects Fund.

e. None of the above.