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A is corrent. The requirement is to determine the amount of property tax revenue that should be reported in the current year. The county should use the accrual method for the revenue and record it at the amount expected to be collected, which is $1,980,000 [$2,000,000 – (1% × $2,000,000)].
B is incorrect because the county should use the accrual method for revenue and record it at the amount expected to be collected. 
C is incorrect because the county should use the accrual method for revenue and record it at the amount expected to be collected.
D is incorrect because the county should use the accrual method for revenue and record it at the amount expected to be collected.