On December 31, 2013, B Corp

On December 31, 2013, B Corp. sold a machine to Royal and simultaneously leased it back for one year. Pertinent information at this date follows: In B's December 31, 2013, balance sheet, the deferred revenue from the sale of this machine should be:

A) $0.
B) $8,200.
C) $60,000.
D) $68,200.