A customer pays an upfront fee for a one-year membership to a gym, and the fee allows for a discounted monthly price after the one year is up. The contract allows for cancellation within 14 days of signing to get a full refund after which the fee is non-refundable. The customer does not cancel in this time. When is the upfront fee revenue recognized? 

A. Over the first year and subsequent periods during which the member takes advantage of the discounted monthly price 

B. Over the first year of the contract 

C. At the beginning of the contract 

D. After the 14-day cancellation period has ended