During Its 2019 Fiscal Year, a City Receives a Grant $\quad$

During its 2019 fiscal year, a city receives a grant from the state to use on a worthy city project as determined by the city council. No other eligibility requirements exist, but the state requires that the grant proceeds not be spent before the city's 2020 fiscal year. The city council decides to hire a police officer who is to educate young people about the dangers of using illegal drugs. The grant is for $75,000. The state pays the city $75,000 for the grant during its 2019 fiscal year. How should the city report the receipt of the grant proceeds from the state in its Special Revenue Fund?
a. Cash $\quad$$\quad$ 75,000
Intergovernmental revenues--grants $\quad$$\quad$ 75,000
b. Cash $\quad$$\quad$ 75,000
Deferred inflows of resources--grant $\quad$$\quad$ 75,000
c. Cash $\quad$$\quad$ 75,000
Due from state government $\quad$$\quad$ 75,000
d. Cash $\quad$$\quad$ 75,000
Advance from state government $\quad$$\quad$ 75,000