At Year End, a County Tax Agency Fund's Only Asset

At year end, a county tax agency fund's only asset was $500,000 in cash. The cash was collected on behalf of the following entities: County-$300,000
School district-$150,000
Fire district-$50,000
In the county basic financial statements, the tax Agency Fund should report what amount of assets and liabilities?

A) $200,000.
B) $300,000.
C) $450,000.
D) $500,000.