Company A signed two intellectual property rights (X and Y) authorization contracts with the customer on January 1, X1. According to the contract, the control authorized by Y was transferred to the customer on January 1, X1, and X authorized The control was transferred to the customer on March 1, X1. X authorization and Y authorization on January 1, X1 The stand-alone selling price is $40,000 and $160,000 respectively, and the price of X authorization is specified in the contract as a fixed gold Amount $30,000, the price of Y authorization is the future sales amount of products produced by the customer using Y authorization 2% (i.e. the change consideration), Company A estimated this sales basis on January 1, X1. The value of the royalties is $170,000. Company A received $30,000 on January 1, X1, and X1 From January to March of the year, the actual premium received from the customer for the month at the end of each month is $10,000, $26,000 and $35,000, Company A determined that it was not Reasonable transaction price allocation method. Let me ask: How many items are correct regarding company A's accounting treatment? (1) The royalty income of X authorization of $30,000 should be recognized in January (2) In January, the royalty income of Y authorization should be recognized as $32,000 (3) In February, the royalty income of Y authorization should be recognized as $20,800 (4) The balance of contract liabilities authorized by X at the end of February is $13,200 (5) The royalty income of X authorization of $7,000 should be recognized in March

(A) One item (B) Two items (C) Three items (D) Four items