A public college had tuition and fees of $21,000,000. Scholarships, for which no services were required, amounted to $1,600,000. Graduate assistantships, for which services were required, amounted to $2,500,000. The amount to be reported by the public college as net tuition and fees would be: 

A) $21,000,000.

B) $19,400,000. 

C) $18,500,000. 

D) $16,900,000