P20-4 (Major Program Determination) A government receives and expends funds under several federal programs during 20X7. The programs and amounts expended follow: Program A $ 190,000 Program B $ 800,000 Program C $1,000,000 Program D $ 250,000 Program E $ 180,000 Program F $ 775,000 Program G $ 220,000 Program H $ 150,000 Program I $ 30,000 Program J $ 400,000 Programs and I 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.)