To attract more subscribers, A New York City daily newspaper called Manhattan Today offered new subscribers the ability to pay $510 for an annual subscription that also would include a coupon to receive a 40% discount on a one-hour ride through Central Park in a horse-drawn carriage. The annual subscription normally charges a fee of $540. Customers prepay their subscriptions and receive 270 issues over the year. The list price of a carriage ride is $500 per hour. The company estimates that approximately 30% of the coupons will be redeemed. How much revenues or deferred revenues per subscription should be allocated to the newspaper subscription?

A)459

B)510

C)423

D)540