Use the Following Information to Answer Bellow Questions

Multiple Choice

Use the following information to answer bellow Questions.
At the beginning of 2020, the balance sheet of a county general fund reports $500,000 in property taxes receivable from 2019, of which $350,000 are considered uncollectible. During 2020 the county sends out tax bills in the amount of $10,000,000, of which $600,000 are expected to be uncollectible. Cash collections on 2019 taxes are $140,000, and the remaining uncollected taxes are written off. Cash collections on 2020 taxes are $9,500,000. Of the $500,000 uncollected at the end of 2020, $100,000 are expected to be collected within 60 days, $65,000 are expected to be collected more than 60 days after year-end, and the rest are uncollectible.
-How does activity in 2020 related to 2019 taxes affect 2020 property tax revenue?

A) Increase of $140,000.
B) Increase of $10,000.
C) Reduction of $10,000.
D) No effect