When making its year$-$end entries, the city$$s accountant determines that $$20,000$ of the city$$s remaining current property taxes receivable in its General Fund would not be collected within the first sixty days of the next fiscal year but would be collectible later in that year.

At year$-$end, the city should report a $$20,000$ credit to:

Select one:

a$.$

Property taxes receivable $-$ delinquent

b$.$

Revenues $-$ property taxes

c$.$

Allowance for uncollectible taxes

d$.$

Deferred inflow of resources $$ unavailable property taxes