When Consideration Is Deferred and There Is a Below-Market Rate

When consideration is deferred and there is a below-market rate of interest charged the fair value of the consideration should be determined:

A) as the nominal amount of the cash receivable
B) by discounting all future receipts using an imputed rate of interest
C) by discounting all future receipts using the interest rate in the contract
D) as the recommended retail price of the item sold.