Tony Tools Company has a December $31$ year end. The company received its property tax bill for $2021$ on March $1,2021.$ According to the bill, taxes of $$24,000$ for the year ended December $31,2021$ are due by April $30,2021.$ On March $1,$ Tony will record property tax expense of

Select one:

A$.$

$$4,000.$

B$.$

$$8,000.$

C$.$

$$12,000.$

D$.$

$$24,000.$