A $25 million contract is awarded by a county for construction of a building. Bonds are issued to finance construction, in the amount of $25 million. During the first year, $6 million is paid in cash to contractors for work done. At year-end, the capital projects fund reports the following fund balances:
a. Restricted, $25 million.
b. Restricted, $13 million; Committed, $6 million.
c. Restricted, $19 million.
d. Committed, $19 million.