A public university had tuition and fees for the year ended June 30, 20X0, in the amount of $18,000,000. Scholarships, for which no services were required, amounted to $1,400,000. Graduate assistantships, for which services were required, amounted to $1,300,000. The amount to be reported by the university as net tuition and fee revenue would be
a. $18,000,000
b. $16,700,000
c. $16,600,000
d. $15,300,000