Sister City Was Notified by the State That They Had

Sister City was notified by the State that they had been awarded a $6 million grant to aid in the construction of a senior citizens center.At the time of the notification what is the appropriate entry in the capital project fund (assuming that the City maintains its books and records in a manner to facilitate the preparation of the fund financial statements) ?

A) No entry at the time of the notification
B) Debit Grants Receivable $6 million; Credit Revenue $6 million
C) Debit Grants Receivable $6 million; Credit Deferred Revenue $6 million.
D) Debit Grants Receivable $6 million; credit Other Financing Sources-Nonreciprocal Transfer $6 million.