A seller offers a promotion to customers which provides one free box of golf balls (valued at $20) if the customer purchases three boxes of golf balls at the regular price of $20 each. In order to receive the free box of golf balls, the customer must fill out a request form and mail it to the seller within three weeks of the date of purchase of the golf balls. The seller estimates that approximately 45% of customers will complete the request form necessary to take advantage of the promotion. In addition, the seller provides three free golf tees (valued at $.15) with every purchase. The seller Select one: A. Considers the sale of golf balls, the free golf tees, and the right to the fourth box of golf balls as three separate performance obligations. X B. Considers the sale of golf balls and the right to the fourth box of golf balls as two separate performance obligations. C. Considers the sale of golf balls, the free golf tees, and the right to the fourth box of golf balls as one performance obligation because the goods are interrelated. D. Considers the sale of golf balls, the free golf tees, and the right to the fourth box of golf balls as one performance obligation because the likelihood of redemption on the promotion is low