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 hire a police officer who is to educate young people about the dangers of using illegal drugs. The grant is for up to $48,000 and must be spent by the city's 2022 fiscal year. The state pays the $48,000 grant proceeds to the city during the city's fiscal year 2019. The only requirement is that the city hire and pay the salary of the police officer. The city hires the police officer on the last day of its 2019 fiscal year, but the police officer did not work in fiscal year 2019. How should the city report the grant proceeds received from the state in its Special Revenue Fund?
a. Due from state government $\quad$$\quad$ 48,000
$\quad$ Intergovernmental revenues--grants $\quad$$\quad$ 48,000
b. Cash $\quad$$\quad$ 48,000
$\quad$ Deferred inflows of resources--grant $\quad$$\quad$ 48,000
c. Cash $\quad$$\quad$ 48,000
$\quad$ Intergovernmental revenues--grants $\quad$$\quad$ 48,000
d. Cash $\quad$$\quad$ 48,000
$\quad$ Advance from state government $\quad$$\quad$ 48,000