Nizwa city was awarded two state grants during the fiscal year 2019 RO 4 million and RO 2 million respectively. These grants used only for restricted purposes. The expenditure related to the restricted activity is RO 2 million and bond issued and collected RO 5 million for special restricted activity. The other financing sources in the special revenue fund is

a.

RO 10 million

b.

RO 8 million

c.

RO 5 million

d.

None of the options