In 20X7, Seawalk Scoops Inc. (SSI) celebrated the fifth anniversary of its program that employs exconvicts who are being reintegrated into society. At this time, to recognize SSIs success with this program, the Prince Edward Island government provided a grant that covered 10% of SSIs salary costs associated with the employees in the program from the prior five fiscal years. The P.E.I. government hopes that this will encourage other companies to employ ex-convicts. Which of the following is the best description of how to account for this grant?