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On January 1 , 2 0 2 3 , a customer places an order for a new customized vehicle. The contract price is $ 4

On January 1,2023, a customer places an order for a new customized vehicle. The contract price is $45,000. The vehicle is delivered to the dealer and customer on April 1,2023. What amount of revenue does the dealer record on January 1,2023 and April 1,2023?
A. $22,500;$22,500
B. $45,000;$0
C. $0;$45,000
D. $15,000;$15,000
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