The Town of Little River Expects to Collect $90,000 in Sales

The Town of Little River expects to collect $90,000 in sales tax from the state government within 30 days of the end of fiscal year 2015 for retail sales taking place in fiscal year 2015. What entry,if any,would Little River make at the end of 2015?

A) Taxes receivable - current 90,000 Deferred Inflows 90,000
B) Taxes receivable - deferred 90,000 Revenues control 90,000
C) Taxes receivable - current 90,000 Due from state government 90,000
D) Due from state government 90,000 Revenues control 90,000