A government has a fiscal year end of June 30, 20X6 . Tax bills for each fiscal year are prepared and mailed in June prior to the beginning of the fiscal year for which they apply. Tax revenue for June 30, 20X6, would include

a. only taxes levied in June 20X5 which came available in either June 20X5 or between July 1, 20X5, and June 30, 20X6, as well as any taxes associated with the June 20X5 levy collected within 60 days following June 30, 20X6 .
b. only taxes levied in June 20X5 which came available in either June 20X5 or between July 1, 20X5, and June 30, 20X6, as well as any taxes associated with either the June 20X5 or the June 20X6 levy collected within 60 days following June 30, 20X6 .
c. any taxes collected between July 1, 20X5 and June 30, 20X6
d. only the levy as of June 20X6
e. only the levy as of June 20X5

A

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