Orange Cable TV Company, an Accrual Basis Taxpayer, Allows Its

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 2017, the company collected the following amounts applicable to future services: As a result of the above, Orange Cable should report as gross income:

A) $272,000 in 2017.
B) $128,000 in 2017.
C) $168,000 in 2018.
D) $222,000 in 2018.
E) None of these.