BugLess Inc, a Calendar Year, Accrual Basis Corporation, Provides Pest

BugLess Inc, a calendar year, accrual basis corporation, provides pest extermination services to its customers. In October 2013, BugLess contracted with Mr. Cass to provide monthly service calls for 24 months. Each service call costs $60, and Mr. Cass prepaid $1,440 when he signed the contract. BugLess made three service calls to Mr. Cass' home in 2013. As a result of the contract, BugLess should report:

A) $1,440 taxable income in 2013.
B) $180 taxable income in 2013, $720 taxable income in 2014, and $540 taxable income in 2015.
C) $180 taxable income in 2013, and $1,260 taxable income in 2014.
D) None of the above