Central County received proceeds from various towns and cities for capital projects financed by the county's long$-$term debt. A special tax was assessed by each local government, and a portion of the tax was properly restricted to repay the long$-$term debt of the county's capital projects. Central County should account for the restricted portion of the special tax in which of the following funds?

$0$ A$.$

Internal service fund

B$.$ Enterprise fund

C$.$ Capital projects fund

D$.$ Debt service fund