In $20$X$0,$ a government university was awarded a federal reimbursement grant of $$9$ million to carry out research. Of this, $$6$ million was intended to cover direct costs and $$3$ million to cover overhead. In a particular year, the university incurred $$2$ million in allowable direct costs and received $$1\mathrm{.}7$ million from the federal government. It expected to incur the remaining costs and collect the remaining balance in $20$X$1.$ For $20$X$0$ it should recognize revenues from the grant of

a$.$ $$1\mathrm{.}7$ million.

b$.$ $$2\mathrm{.}0$ million.

c$.$ $$3\mathrm{.}0$ million.

d$.$ $$9\mathrm{.}0$ million.