How many of the following statements are correct? (1) There are four steps to income recognition (2) Revolving sales contracts comply with customer contracts (3) If Company A sells air conditioners to customers and installs air conditioners for customers, the air conditioners do not need to be customized or modified It can be operated, and other companies can also provide installation services, but the contract stipulates that it can only be taken from Company A If you have to install the service, the contract only contains a performance obligation (4) It is better to use the most probable amount method to estimate the consideration of a large number of similar contract changes (5) Pre-sale houses in Taiwan are recognized as income by meeting performance obligations over time (A) Zero items (B) One item (C) Two items (D) Three items