Ibri city was awarded two state grants during the fiscal year 2019 RO 2 million and RO 1 million respectively. These grants used only for restricted purposes. The expenditure related to the restricted activity is RO 4 million. The excess of revenue over expenditure in special revenue fund is a. RO 3 million O b. RO 1 million O c. None of the options d. RO - 1 million