The city of New Bluffs reported $500,000 in appropriations, $100,000 in encumbrances, $300,000 in expenditures, and $75,000 in vouchers payable. The city is considering the purchase of an $80,000 SWAT vehicle for the police department and a $110,000 fire truck for the fire department. Assuming that no increases in spending beyond the amount budgeted for the year will be approved, and that all previously approved budgeted items will be purchased, which of the two purchases can be made this year? O Both purchases can be made. O Neither purchase can be made. Only the fire truck can be purchased. O Only the SWAT vehicle can be purchased