Briar State, a public college, provided tuition waivers of $500,000. Of the amount, $200,000 was for students teaching courses as graduate assistants and $300,000 was simply an award for scholastic accomplishments. Another $100,000 was given for tuition refunds. What amount would Briar State record as Tuition and Fees Discounts and Allowances?

Multiple Choice

• $400,000.

• $300,000.

• $500,000.

• $600,000.