Which criteria are sufficient for grant revenues to be recognized in a government's General Fund?

a. Cash must be received by year-end or within not more than 60 days (or shorter period specified by policy) after the end of the fiscal year.

b. Cash must be collected by year-end.

c. The eligibility criteria under the grant must be met, but the cash collection criterion does not apply because another government is involved and is assumed creditworthy.

d. None of the above are correct.