Dimacali received P60,000 advance payment of his fee in January.In February, of the amount is already earned, and is still to be earned in March and is to be returned to the customer because it could no longer be earned.How much is the correct revenue?

P60,000 total earnings for January to March in either accrual or cash basis

P15,000 in March under accrual, when is actually earned

P60,000 in January under accrual basis

P45,000 in February under cash basis