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 2014,the company collected the following amounts applicable to future services:
$\begin{array} { l } \text { Dctober 2014-September 2016 services (two-year contracts) }&\$144,000\\ \text { October 2014-September 2015 services (one-year contracts) }&128,000\\ \text {Total }&\$272,000\\\\ \text {As a result of the above. Orange Cable should renort as gross income: }&\\\end{array}$

A) $\$ 272,000 \text { in } 2014 .$
B) $\$ 128,000 \text { in } 2014$
C) $\$ 168,000 \text { in } 2015 \text {. }$
D) $\$ 222,000 \text { in } 2015 \text {. }$
E) none og these