During 2011, a State Has the Following Cash Collections Related $\quad \$ 360$

During 2011, a state has the following cash collections related to state income taxes Payroll withholdings and estimated payments related to 2011 income $\quad \$ 360$
$4 / 15 / 11$ Balance of 2010 net of $\$ 10$ refunds income taxes $\$ 40$
$1 / 15 / 12$ payroll withholdings and estimated payments related to 2011 income $\quad \$ 30$
$2 / 15 / 12$ payroll withholdings and estimated payments related to 2011 income $\$ 35$
$3 / 15 / 12$ payroll withholdings and estimated payments related to 2012 income $\$ 25$
$4 / 15 / 12$ Balance of 2011 net of $\$ 5$ refunds income taxes $\$ 45$ 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 2011 governmental fund financial statements related to state income taxes?

A) $400.
B) $405.
C) $430.
D) $465.