During its 2022 fiscal year, a city receives a grant from the state to hire a police officer who is to educate young people about the dangers of using illegal drugs. The grant is for up to $48,000 and must be spent by the city's 2025 fiscal year. The state pays the $48,000 grant proceeds to the city during the city's fiscal year 2022. The only requirement is that the city hire and pay the salary of the police officer. The city hires the police officer on the last day of its 2022 fiscal year, but the police officer did not work in fiscal year 2022. How should the city report the grant proceeds received from the state in its Special Revenue Fund? Select one: o a. Due from state government Intergovernmental revenues-grants 48,000 48,000 b. Cash 48,000 Intergovernmental revenues-grants 48,000 O c. Cash 48,000 Advance from state government 48,000 O d. Cash 48,000 48,000 Deferred inflows of resources--grant