I want to solve the correct choice without explanation

On 1/1/2020, Al-Majd Company signed a contract to sell goods to the customer Samir to be delivered on 31/12/2021, meaning that control of the goods will be transferred to the customer and his delivery of the goods after two years. The contract includes two payment options (two alternatives). The first alternative is to pay 90,000 dinars after two years when the customer obtains control of the goods, or the second alternative is to pay 77,160 dinars in cash when signing the contract, and the customer has chosen to pay 77,160 dinars when signing the contract, noting that the implicit interest rate is 8% in the light of these data, the sales revenue recognized upon delivery of the goods on 31/12/31 2021 reaches: * A - 77160 dinars B - 90000 dinars C - 12840 dinars D- does not recognize any income