Robin Hood City has recently implemented GAAP reporting and is attempting to determine which of the following special revenue funds should be classified as major funds and, therefore, be reported in separate columns on the balance sheet and statement of revenues, expenditures, and changes in fund balances for the governmental funds.

Selected information is provided below.

As the city's external auditor, you have been asked to provide a rationale for either including or excluding each of the following funds as a major fund. Include your calculations, and a brief explanation (not more than 30 words per fund) of whether each of the funds in the table above is or is not a major fund.

In the format of the following graph:

As of (for the year ended) June 30,2017 All governmental Governmental Funds All Gas Taix Revenue Fund Housing and Robin Urban Development Citv Grant Fund Librarv Hood and Enterprise Funds Fund S149,297 59,758 186,287 148,398 Total assets $184,773 Total liabilities Total revenues Total expenditures 91,975 165,287 98,296 $98,549$1,363,859$2,940,897 3,598 89,297 101,1121,287,209 1,298,637 3,287,874 2,784,311 689,297 1,937,339