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If a federal grant is a monthly reimbursable grant, and a subrecipient will begin to accrue $2,000/month in January 2020 for their 2020 real estate

If a federal grant is a monthly reimbursable grant, and a subrecipient will begin to accrue $2,000/month in January 2020 for their 2020 real estate taxes that are due December 2020. If the real estate tax bill is mailed in November and due in December, then what the amount can the subrecipient can claim on their February 2020 monthly reimbursement request and why?

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