On January 1, Leon's Sports Ltd. (LSL) received a grant of $15,000 to be used for office expenses. The amount must be used by the end of the current year; otherwise, any unspent funds must be repaid. During the year, LSL incurs $18,500 in office expenses total. Which of the following describes the effect of the grant on LSL's financial statements for the year, assuming the entity reports under IFRS and uses the gross method of presenting government grants? A Increase other income $15,000. B Decrease office expenses $15,000. C Increase accounts receivable $15,000. D Increase other income $18,500