On January 1, Mogadishu Emporium Ltd. (MEL) 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 carried forward to offset the following year's expenses. During the year, MEL incurs $13,500 in office expenses. Which of the following describes the effect of the grant on MEL's financial statements for the year, assuming the entity reports under ASPE and uses the net method of presenting government grants? A Increase other income $15,000. B Decrease office expenses $15,000. C Increase grants receivable $15,000. D Decrease office expenses $13,500