Dan's Discount Furniture Warehouse Sells Furniture with the Policy, "No

Dan's Discount Furniture Warehouse sells furniture with the policy, "No money down, pay monthly over 2 years." A large portion of Dan's customers default before the two years have passed, and Dan repossesses the furniture.As a result Dan does not recognize revenue when they deliver the furniture.Which of the revenue recognition criteria prevents Dan from recognizing the revenue when sold?

A) The risks and rewards of ownership have transferred to the buyer.
B) The amount of revenue can be reasonably measured.
C) The costs required to earn the revenue can be reasonably measured.
D) Collection of payment is reasonably assured.