Which of the following general government capital asset acquisitions would be the least likely to be accounted for in a Capital Projects Fund?

A. Construction of a new fire station financed by a portion of a special tax levy (the tax levy is being accounted for in a Special Revenue Fund).
B. Acquisition of new police vehicles through a capital lease arrangement.
C. Construction of a new government center financed by the issuance of general obligation serial bonds.
D. Expansion of a town's main thoroughfare from three to five lanes financed by a federal highway grant.