A state collects $180 million in withheld and estimated tax payments during the 2022 calendar year

and an additional $10 million in withheld and estimated tax payments in January 2023 applicable

to its 2022 calendar year. The state also expects to receive $4 million in tax payments and refund

claims of $3 million for 2022 income tax returns filed by April 15, 2023. The state considers pay-

ments received with income tax returns filed by April 15 to be available and refund claims received

by that date are considered liabilities for 2022. How much revenue should the state report for its

year ending December 31, 2022?

a. $180 million

b. $190 million

c. $191 million

d. $194 million