A County That Did Not Previously Have a Property Tax

A county that did not previously have a property tax levies a property tax for $900,000 in December 2019. The tax is for the budget year January 1 to December 31, 2020. Because it sends out the bills on December 1, it actually collects $500,000 in cash by December 31, 2019. It collects an additional $375,000 of 2020 property taxes during calendar year 2020, $20,000 during January 1 through February 28, 2021, and the remaining $5,000 in June 2021.
How much property tax revenue should the county report in its 2020 governmental fund and government-wide financial statements?
$\begin{array} { l l c } & \begin{array} { c } \text { Fund } \\\text { Statements }\end{array} & \begin{array} { c } \text { Government-wide } \\\text { Statements }\end{array} \\\end{array}$
A) $\begin{array} { l l c } & \$ 375,000 &&&&& \$ 400,000 \\\end{array}$
B) $\begin{array} { l l c } & \$ 875,000 &&&&& \$ 900,000 \\\end{array}$
C) $\begin{array} { l l c } & \$ 875,000 &&&&& \$ 895,000 \\\end{array}$
D) $\begin{array} { l l c } & \$ 895,000 &&&&& \$ 900,000\end{array}$