In which of the following situations would the deferred government grant liability be fully derecognized? A A company received a grant of $8,000 to be used to purchase two pieces of equipment. One piece was purchased in the current year and one piece will be purchased next year. B A company received a grant of $20,000 to be used for the purchase of a new truck. The truck has not yet been purchased. C A company receives a grant of $10,000 to be used for salary expenses in the next two years. D A company received a grant of $5,000 to be used for operating expenses. By the end of the year, the entire $5,000 was spent on eligible expenses