Which of the Following Should Be Included in Tax Revenues

Multiple Choice

Which of the following should be included in tax revenues for the current year?

A) Taxes collected this year that have been levied for next year.
B) Prior year taxes collected during the first 60 days of this year.
C) Taxes levied this year but not collected until the middle of the next year.
D) Taxes levied 2 years ago and collected in first 60 days after the end of the current year.