Which of the following is not an appropriate use of a fund balance reserve?

	a.	a. To report amounts loaned to another fund for more than one year.
	b.	a. To indicate that the finance director is setting aside a substantial amount of resources for a special project.
	c.	a. To report the expected costs of orders outstanding at year-end that are to be filled in the next fiscal year.
	d.	a. To indicate that a portion of fund net assets is not available to be used to finance next year's expenditures.