If the city's treasurer receives approval to write off delinquent taxes totaling $$10,000$ and related interest and penalties of $$500,$ the entry for both the General Fund and governmental activities would include a debit to which of the following?

Multiple choice question.

Interest and Penalties Receivable on Taxes for $$500$

Taxes Receivable$$Delinquent for $$10,000$

Allowance for Uncollectible Delinquent Taxes for $$10,500$

Allowance for Uncollectible Interest and Penalties for $$500$