$.$ Dover City has calculated that General Fund property tax revenues of $$5,640,000$ are required for the current fiscal year. Over the past several years, the city has collected $94$ percent of all property taxes levied. The city levied property taxes in the amount that will generate the required $$5,640,000.$ Which of the following general journal entries would correctly record the property tax levy?

A$.$ Taxes Receivable $$ Current........................ $5,640,000$

Estimated Uncollectible Current Taxes..................... $338,400$

Revenues...................................................... $5,301,600$

B$.$ Taxes Receivable $$ Current $........................6,000,000$

Estimated Uncollectible Current Taxes..................... $360,000$

Revenues...................................................... $5,640,000$

C$.$ Taxes Receivable $$ Current........................ $5,640,000$

Deferred Inflow of Taxes..................................... $338,400$

Revenues...................................................... $5,301,600$

D$.$ Taxes Receivable $$ Current........................ $6,000,000$

Deferred Inflow of Taxes..................................... $360,000$

Revenues...................................................... $5,640,000$