Which of the following statements is true regarding the accounting measurement implications of the current financial res

[answerhappygod]

Which of the following statements is true regarding the
accounting measurement implications of the current financial
resources measurement focus and modified accrual basis of
accounting? Select one:
a. A fund liability is recorded when cash from the sale of bonds
is received.
b. Capital assets are recorded as assets when they are
acquired.
c. Expenditures and liabilities for salaries are recognized when
incurred.
d. Property tax revenues are recognized in the year the tax is
levied regardless of when the taxes are collected in cash.