A city assesses property owners $$50$ million to extend sewer lines to their neighborhood. By year$-$end, however, it has not begun construction of the new lines and has not collected any of the assessments. It accounts for its wastewater services intan enterprise fund. In its year$-$end enterprise fund financial statements, the government should

a$.$ Recognize the assessments as assessments receivable and a deferred inflow of resources

b$.$ Recognize the assessments as assessments receivable and revenue

c$.$ Recognize the assessments as assessments receivable and a liability for future construction costs

d$.$ Not recognize the assessments until they will be available for expenditure