Identifying Performance Obligations

SpeedyTax sells a yearly subscription, which provides support to customers in preparing tax returns electronically. The annual subscription

includes explanations of new tax laws and access to online tax assistance. If a customer purchases a one$-$year subscription, the customer

is entitled to a renewal of the subscription for the following year at a $25\%$ discount. The $25\%$ discount is not available unless the

subscription is purchased in the current year. How many performance obligations are in the contract?