PLease show explanation and calculations

1- A company has received $3,000 consideration under a contract with a total contract price of $10,000. The company has not yet fulfilled any of its obligation to transfer future services to the customer because the first services are not required until 30 days after the first cash payment by the customer. At the time the company records the $3,000 cash receipt, the company should also record

a. a $10,000 contract liability.

b. a $3,000 contract liability.

c. a $3,000 contract liability and the remaining $7,000 contract balance as Accounts Receivabled.

d. at least $3,000 of contract-related Service Revenue.

e. None of the above