Use the Following Information to Answer Bellow Questions

Use the following information to answer bellow Questions.
On January 1, 2020, a county government sends out property tax bills in the amount of $100,000,000. Of this amount, $15,000,000 is estimated to be uncollectible. During the year, $88,000,000 is collected. Of the $12,000,000 in uncollected taxes at December 31, 2020, $3,000,000 is expected to be collected within the next 60 days, and $1,800,000 is expected to be collected after 60 days. The rest are estimated to be uncollectible. In 2021, $10,000,000 is collected related to 2020 tax bills, and the remaining uncollected 2020 taxes are written off.
-What is the balance in the allowance for uncollectible taxes on the December 31, 2020 general fund balance sheet?

A) $12,000,000
B) $ 9,000,000
C) $ 7,200,000
D) $10,200,000