In $20$X$1,$ Metro County received $$3,000,000$ of bond proceeds to be used for capital projects. Of this amount, $$1,000,000$ was expended in $201$ with the balance expected to be incurred in $202.$ When should the bond proceeds be recorded in a capital projects fund?

A$.$ $$3,000,000$ in $20$X$1$

B$.$ $$3,000,000$ in $20$X$2$

C$.$ $$1,000,000$ in $201$ and $$4,000,000$ in $20$X$2$

D$.$ $$1,000,000$ in $20$X$1$ and in the general fund for $$4,000,000$ in $20$X$2$