Bareb Co. sells 20 televisions to a new customer for $20,000. The customer is opening a sports bar, and Bareb is aware the sports bar will be subject to intense competition. Upon delivery, a $5,000 nonrefundable down payment is collected and the remaining $15,000 is due evenly over the next two years. If the customer defaults, Bareb's only recourse is to repossess the televisions. Bareb is uncertain as to the collectability of the remaining payments. What amount of revenue, if any, should Bareb recognize upon transfer of the televisions?

A.

$0

B.

$5,000

C.

$15,000

D.

$20,000