ACC, a Professional Body Charges an Annual Fee of $600

ACC, a professional body charges an annual fee of $600 for subscription to its publications. The $600 fee entitles customers to receive a copy of the latest version of the professional standards relevant to their industry (updated annually) . Subscribers also receive monthly newsletters for the duration of the subscription period.
ACC should recognise the $600 as follows:

A) Recognise the whole $600 as revenue upfront
B) Recognise revenue of $50 per month across the period of the annual subscription.
C) Recognise an amount upfront in relation to the copy of the professional standards, with the balance being recognised evenly across the period of the annual subscription.
D) Recognise the whole $600 as revenue at the end of the subscription period