Which of the Following Statements Regarding Tax Revenue Recognition in the General

Which of the following statements regarding tax revenue recognition in the General Fund is false?

A) Tax revenues may be reported when the tax is levied if the taxes are both available and legally usable to finance expenditures of the fiscal period.
B) Revenue recognition is deferred for taxes levied in one year to finance the next year's budget.
C) Tax revenues are generally reported at gross amounts of the levy, regardless of expected collections.
D) Tax revenues are generally reported net of the allowance for uncollectibles.