The Racquet Store (RS) Sells Franchise Agreements in Which It

The Racquet Store (RS) sells franchise agreements in which it charges an up-front fee of $50,000 for assistance in setting up a store, and then a monthly fee of $1,000 for national advertising and administrative assistance. Steffi Hingis signs a franchise agreement with RS.
-Assume that Steffi signed a $50,000 installment note when she signed the franchise agreement. RS has no experience estimating uncollectible accounts associated with these sorts of notes. RS can recognize:

A) $50,000 of revenue when Steffi signs the agreement.
B) $50,000 of revenue as soon as it has assisted Steffi in setting up the store.
C) Revenue under the installment sales method, starting when Steffi signs the agreement.
D) Revenue under the installment sales method, as soon as it has assisted Steffi in setting up the store.