A City with a 12/31 Fiscal Year-End Requires That Restaurants $10 / 1 / 13 - 9 / 30 / 14$

A city with a 12/31 fiscal year-end requires that restaurants buy a license,renewable yearly.Proceeds of the license fees are intended to pay the salaries of inspectors in the health department.Licenses are issued for a fiscal year from October 1 to September 30.During 2014,cash collections related to licenses were as follows Licenses issued during 2013 for the $10 / 1 / 13 - 9 / 30 / 14$ fiscal year $\quad$$\quad$$\$ 30$
Licenses issued during 2014 for the $10 / 1 / 14 - 9 / 30 / 15$ fiscal year $\quad$$\quad$ $\$ 180$ It is anticipated that during 2015 the amount collected on licenses for the 10/1/14-9/30/15 fiscal year will be $45.In September 2013 the amount collected related to 10/1/13-9/30/14 licenses was $144.What amount should be recognized as revenue in the fund financial statements for the fiscal year ended 12/31/14?

A) $180.
B) $183.
C) $210.
D) $225.