During 2017, a State Has the Following Cash Collections Related

Multiple Choice

During 2017, a state has the following cash collections related to state income taxes 1/15/18 payroll withholdings and estimated payments related to 2017 income $ 30
2/15/18 payroll withholdings and estimated payments related to 2017 income $ 35
3/15/18 payroll withholdings and estimated payments related to 2017 income $ 25
4/15/18 Balance of 2017 (net of $5 refunds) income taxes $ 45
Assuming that the state defines "available" as the maximum period allowable for property taxes, what is the amount of revenue that will be recognized in the 2017 government-wide financial statements related to state income taxes?

A) $400.
B) $475.
C) $430.
D) $465.