A state collects $$220$ million in withheld and estimated income tax parmets dintysthe

$2022$ calendar year and an additional $$20$ million in witheld and estimated incomethe

payments in January $2023$ applicable to its $2022$ calendaryear. The state who eqpetsto

receive $$6$ million in tax payments and refund claims of $$5$ milion for $2022$ incometas

returns filed by April $15,2023.$ The state considers payments recelved with incometar

returns filed by April $15$ to be available and refund claims rececived by that tatere.

considered liabilities for $2022.$

How much revenue should the state report for its year ending Decomber $31\mathrm{.}2002?$