A public university had tuition and fees for the year ended June 30,2012,in the amount of $27,000,000.Scholarships,for which no services were required,amounted to $2,100,000.Graduate assistantships,for which services were required,amounted to $1,950,000.The amount to be reported by the university as net tuition and fee revenue would be
A) $27,000,000
B) $25,050,000
C) $24,900,000
D) $22,950,000
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