The Lincoln County General Fund is given 1% of all collections for governments other than the County as reimbursement for the cost of operating the Tax Custodial Fund. The distribution of the taxes collected includes $100,000 to Bard School District; its tax rate is broken down as follows: General $5.40; Capital projects $0.25; and Debt service $0.35. The fee paid is recorded as an expenditure. The entry in the Bard School District General Fund journal will include a debit to Cash for what amount? Multiple choice question.

$90,000

$89,100

$100,000