A state collects $270,000,000 in withheld and estimated tax payments during the 2022 calendar year and an additional $15,000,000 in withheld and estimated tax payments in January 2023 applicable to its 2022 calendar year. The state also expects to receive $6,000,000 in tax payments and refund claims of $4,500,000 million for 2022 income tax returns filed by April 15, 2023. The state considers payments 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? Select one: a. $286,500,000 b. $285,000,000 c. $291,000,000 d. $270,000,000