show calculation and which one is correct?

On 1 Jan 2018 Co A acquires equipment for its manufacturing plant and receives a government grant of 100,000 towards its cost. The equipment costs 300,000 and has a useful life of 10 years. Its residual value is nil. It is depreciated on a straight-line basis. The grant is treated using netting-off method. What are the entries regarding this asset and grant in Income Statement for the year ended 31 Dec 2018. O Depreciation expense of 20,000 O Grant Income of 100.000 and Depreciation expense of 20.000 Grant Income of 10,000 and Depreciation expense of 30,000 O Depreciation expense of 30,000