The answer I got was incorrect. Can someone help me?

Niceville Company pays property taxes of dollar 100,000 in the second quarter of the year. Which of the following statements is true with respect to the recognition of property tax expense in interim financial statements? Under U.S. GAAP, the company would report property tax expense of dollar100,000 in the second quarter of the year. Under U.S. GAAP, the company would report property tax expense of dollar 33,333 in each of the second, third, and fourth quarters of the year. Under IFRS, the company would report property tax expense of dollar25,000 in the first quarter of the year. Under IFRS, the company would report property tax expense of dollar100,000 in the second quarter of the year