The City of Tampa receives notice of a $400,000 grant from the state to acquire cars for special need individuals. The City of Tampa did not receive any of the grant funds during the current year, the city purchased one car for $100,000 and issues a purchase order foranother van tor $100.000. The grant revenue that the city should recognize in the government-wide financial statements in the currentyears Select one: 0 a. $100,000. O b. $400.000 O c. $0. O d. $200,000