Orange Cable TV Company,an Accrual Basis Taxpayer,allows Its Customers to Pay

Orange Cable TV Company,an accrual basis taxpayer,allows its customers to pay by the year in advance ($500 per year) ,or two years in advance ($950) .In September 2015,the company collected the following amounts applicable to future services: October 2015-September 2017 services (two-year contracts) $144,000 October 2015-September 2016 services (one-year contracts) 128,000 Total $272,000 As a result of the above,Orange Cable should report as gross income:

A) $272,000 in 2015.
B) $128,000 in 2015.
C) $168,000 in 2016.
D) $222,000 in 2016.
E) None of these.