P20-4 (Major Program Determination) A government receives and expends funds unde federal programs during 20X7. The programs and amounts expended follow: Program A Program B Program C Program D Program E Program F Program G Program H Program I Program J $ 190,000 $ 800,000 $1,000,000 $ 250,000 $ 180,000 $ 775,000 $ 220,000 $ 150,000 $ 30,000 $ 400,000 -d Programs Cand J have been audited as major programs (with no audit findings) in the past 2 years. Which programs would you treat as major programs in a single audit for 20X7 if the government is not a low-risk auditee? Document the basis for your decision, including any risk assessments that you would conduct. (Indicate programs that you have assessed as high risk - that is, assume that some are high risk and indicate them.)