During $2017,$ a state has the following cash collections related to state income $$

$$ taxes

$$

$$ Payroll withholdings and estimated payments related to $2017$ income$$ $$360$

$4/15/17$ Balance of $2016($net of $$10$ refunds$)$ income taxes $$ $$40$

$1/15/18$ 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.$