Under GAAP, Income Tax Revenues Should Be Recognized in the Government-Wide

Under GAAP, income tax revenues should be recognized in the government-wide financial statements in the accounting period

A) when collected in cash by the taxing authority.
B) in which the underlying income was earned, regardless of when collected.
C) in which the underlying income was earned, if collected in the current period or soon enough thereafter to pay liabilities of the current period.
D) when earned.