1. Governments must record a liability for uncollected taxes instead of revenues for uncollected taxes if the taxes are going to be collected:
2. 
   
3. a 30 days after the fiscal year-end   
4. 
   
5. b 45 days after the fiscal year end   
6. 
   
7. c 60 days after the fiscal year end   
8. 
   
9. d 75 days after the fiscal year end