Shipley Clothiers, LLC, specializes in custom-made clothing. Which of the following Shipley contracts most likely has separately identifiable promises resulting in distinct performance obligations for the recognition of revenue? OA. A contract to make three matching bridesmaid dresses of varying sizes. OB. A contract to make a gold linen evening gown and a cream velvet evening wrap. C. A contract to make a two-piece evening gown with sequins on the top half. OD. A contract to make a floral cotton dress and trim a hat with the same fabric