in 2019, entity x received 2,000 grant from the government with the condition that the money shall be used to construct a building. construction was started in 2019 and was completed on december 31, 2020 for a total construction cost of 6,000,000. the building is estimated to have useful life of 10 years. if the entity uses gross presentation, the carrying amount of the building in the december 31, 2020 financial statement is 6,000,000. true or false