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 government-wide financial statements related to state income taxes?

A) $400.
B) $475.
C) $430.
D) $465.