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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:
 def build_special_journals_kb(fpath):
 """Load special journals database from file Special journals are journals that have a volume which is not unique among different years. To keep the volume unique we are adding the year before the volume. """

    journals = set()
    with file_resolving(fpath) as fh:
        for line in fh:
            # Skip commented lines
            if line.startswith('#'):
                continue
            # Skip empty line
            if not line.strip():
                continue
            journals.add(line.strip())

    return journals