A government opts to set aside $$10$ million of general$-$fund resources to finance a new city

hall. Construction is expected to begin in several years, when the city has been able to

accumulate additional resources.

a$.$ The government must account for the $$10$ million in a capital projects fund, and in its

government$-$wide statements it must report the $$10$ million as "restricted."

b$.$ The government may account for the $$10$ million in a capital projects fund, and in its

government$-$wide statements it may report the $$10$ million as "restricted."

c$.$ The government may not account for the $$10$ million in a capital projects fund, and in its

government$-$wide statements it may not report the $$10$ million as "unrestricted."

d$.$ The government may account for the $$10$ million in a capital projects fund, but in its

government$-$wide statements it may not report the $$10$ million as "restricted."