Under ASC 606, which of the following is a "Practical Expedient" which allows the company recognizing revenue to ignore the "benefits of financing" to the customer?

• The total tranasction price received by the company selling a product is received within 12 months of delivery.

• The firm selling the product is providing "zero percent financing" (i.e. the stated "interest rate" used to determine payments is zero percent per year)

• Both A and B are "Practical Expedients" which allow the firm selling product to ignore the "benefits of financing"

• None of the above.