The Building Canada Fund $($BCF$)$ is a infrastructure granting program from the Federal Government. It advances national priorities that are important to all Canadians: a stronger economy, a cleaner environment, and better communities, while addressing local and regional infrastructure needs. Approximately $$189,000,000$ was initially committed by the federal and provincial governments to help communities with their infrastructure needs in the form of grants and other transfers. What type of grant would the Building Canada Fund money be typically recorded as$?$

Question $2$Select one:

a$.$

Capital Grant

b$.$

Operating Grant

c$.$

None of the answers are correct

d$.$

Recreational Grant