The adjusted beginning and ending balances of three of a county's general fund accounts for 2024 are below. All accounts relate to property taxes, and deferred inflows relate to taxes receivable that are not considered available at year-end. December 31, 2024 January 1, 2024 Taxes receivable $500,000 $480,000 Allowance for uncollectible taxes (140,000) (120,000) Deferred inflows (15,000) (10,000) The county sent out 2024 property tax bills totaling $8,500,000 at the beginning of the year, of which 3% were considered uncollectible. During 2024, $8,100,000 was collected in cash, including $425,000 related to past-due taxes from 2023. The county writes off all balances related to 2023 taxes by the end of 2024. How much tax revenue does the county record in 2024 related to 2024 taxes? Select one: a. $8,035,000 b. $8,020,000 c. $8,445,000 d. $7,520,000