During 2014, a state has the following cash collections related to state income taxes

Payroll withholdings and estimated payments related to 2014 income $360

4/15/14 Balance of 2013 (net of $10 refunds) income taxes $ 40

1/15/15 payroll withholdings and estimated payments related to 2014 income $ 30

2/15/15 payroll withholdings and estimated payments related to 2014 income $ 35

3/15/15 payroll withholdings and estimated payments related to 2015 income $ 25

4/15/15 Balance of 2014 (net of $5 refunds) income taxes $ 45

Assuming that the state defines available as the maximum period allowable for property taxes, what is the amount of revenue that will be recognized in the 2014 governmental fund financial statements related to state income taxes?

Please explain the answer.