The publisher of TV Weekly received the following 52-week subscriptions during the first quarter of fiscal 2021. 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 2021 for the subscriptions received in January? (Round your response to the nearest dollar). Month January February March Subscription Received 4,300 4,200 4,100 Select one: O a. $433,583 O b. $247,142 O c. $250,690 O d. $1,279,500