MarkosGames sells used video games for cash, to GU students (who stay up all night while playing video games) and provides a one-week return right. Returns are material and reasonably predictable. MarkosGames should:

(a) not record sales until the right to return has expired;

(b) record a contra-receivable in the year of the sale;

(c) recognize a refund liability associated with estimated returns;

(d) credit sales in the period of the return; or

(e) go to bed early, so he can wake up in time for breakfast at Taco Bell.