The publisher of TV Weekly received the following 52-week subscriptions during the first quarter of fiscal 2018. Each subscription is $110, which is a 47% discount off the newsstand price of $4 per issue. Each subscription becomes effective in the calendar month after the company receives the subscription. The company has a December 31 fiscal year. What amount of revenue will the company record in 2018 for the subscriptions received in January? (Round your response to the nearest dollar).

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