A City with a 12/31 Fiscal Year-End Requires That Restaurants

A city with a 12/31 fiscal year-end requires that restaurants buy a license, renewable yearly. Proceeds of the license fees are intended to pay the salaries of inspectors in the health department. Licenses are issued for a fiscal year from October 1 to September 30. During 2017, cash collections related to licenses were as follows Licenses issued during 2016 for the 10/1/16-9/30/17 fiscal year $ 30
Licenses issued during 2017 for the 10/1/17-9/30/18 fiscal year $180
It is anticipated that during 2018 the amount collected on licenses for the 10/1/17-9/30/18 fiscal year will be $45. In September 2016 the amount collected related to 10/1/16-9/30/17 licenses was $144. What amount should be recognized as revenue in the fund financial statements for the fiscal year ended 12/31/17?

A) $180.
B) $183.
C) $210.
D) $225.