Accounting for Grant Funding in S&U

I'm going nuts trying to figure out how to accurately portray a grant from a CRA in my S&U. 

My borrower is building a project for roughly $21mm and has a grant of $3.5mm that the city pays him once complete. Do I include a negative $3.5mm in the uses section, since it's essentially free money? Thank you for any help!

 

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