please help 17

QUESTION 17 During 2014, a state has the following cash collections related to state income taxes Payroll withholdings and estimated payments related to 2014 income $360 4/15/14 Balance of 2013 (net of $10 refunds) income taxes 3 40 1/15/15 payroll withholdings and estimated payments related to 2014 income 3 30 3/15/15 payroll withholdings and estimated payments related to 2014 income 5 25 4/15/15 Balance of 2014 (net of $5 refunds) income taxes 3 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 2014 government-wide financial statements related to state income taxes? $400 $495 $43 0 $460