On December 31, 2020 Alpha Technologies sells 10 new medical devices to buyers for a sales price of $1,000,000 each. Buyers pay 50% of the sales price in cash on the sale date and sign a one-year note for the final 50%. As part of the sales agreement, buyers have the right to return the device for a full refund until December 1, 2021. Alpha has no experience selling this device and decides that it has no reasonable basis to estimate expected returns. Under these terms what amount of revenue will alpha recognize in 2020 and 2021, respectively, assuming no devices are returned?

Group of answer choices

$5,000,000 in both years

$10,000,000 in 2020 and $0 in 2021

$0 in 2020 and $10,000,000 in 2021

$0 in both years