1. A village levied property taxes of $1,365,000 for calendar year 2022 on January 1, 2022 and immediately set up an allowance of $15,000 for uncollectible taxes. The village collected $1,305,000 in cash during 2022. It expected to collect $33,000 of the unpaid taxes during the first 60 days of 2023 and an additional $12,000 during the rest of 2023. How much should the village report as Deferred inflow of resourcesunavailable property taxes in its 2022 General Fund financial statements?