Schumacher Restorations Specializes in Restoring Antique Cars

Schumacher Restorations specializes in restoring antique cars.Normally the company requires the customer to pay a deposit before proceeding with the restoration.Schumacher records the customer deposit as revenue when received.Recording it at this time violates which revenue recognition criterion?

A) The seller has performed most of what is necessary in order to be entitled to payment.
B) The amount of revenue can be reasonably estimated.
C) The costs required to earn the revenue can be reasonably measured.
D) Collection of payment is reasonably assured.