Under the Modified Accrual Basis of Accounting,GASB Standards for Property

Under the modified accrual basis of accounting,GASB standards for property tax revenue recognition provide that revenue should not be recognized for property taxes collected:

A) After fiscal year end.
B) More than 30 days after fiscal year end.
C) More than 60 days after fiscal year end.
D) More than 90 days after fiscal year end.