The following financial resources were among those received by Seco City during Year $1$:

For acquisition of major capital facilities

$$6,000,000$

To create a nonexpendable trust to support a public cemetery, perpetual care $2,000,000$

With respect to the foregoing resources, what amount should be recorded in special revenue funds?

A$.$ $$0$

B$.$ $$2,000,000$

C$.$ $$6,000,000$

D$.$ $$8,000,000$