In 2009, a Major Drug Company Agreed to Give a Not-For-Profit

In 2009, a major drug company agreed to give a not-for-profit private college $200,000 to perform testing of a new drug. An advance payment of $150,000 was received in 2009. The college was to receive $1,000 per individual test. In 2009, the college completed 100 tests. How much revenue should the college report for 2009?

A) $ 0
B) $ 100,000
C) $ 150,000
D) $ 200,000