Tesla Motors has a car rental program that charges users $22,000 per year for full rights to use the Tesla Model X, the program includes battery maintenance, tire maintenance, vehicle cleaning, and other ancillary repairs. Tesla operates with a fiscal year ending September 30. The rental fee is automatically collected from each renter on October 1 of each year and covers the upcoming period October 1September 30. There are 400 participants in the rental program as of September 30, Year 5, what amount of Year 6 revenue will be reflected on the interim Year 6 income statement through December 31?

• A.

  $6,600,000

• B.

  $2,200,000

• C.

  $73,333

• D.

  $8,800,000