During 2011, the City Issued $300 in Fines for Failure

During 2011, the city issued $300 in fines for failure to keep real property in 'acceptable' condition.During that period the city spent $200 to mow and clean up the unoccupied properties for which the fines were assessed.The city estimates that $30 of the fines issued in 2012 will be uncollectible.During 2011 the city collected $230 related to 2011 fines and $20 related to 2010 fines.The amount of revenue that the city should recognize in its 2011 governmental fund financial statements related to fines is

A) $230.
B) $250.
C) $270.
D) $300.