Under the new revenue recognition guidance in ASC Topic $606,$ which of the following statements is true regarding contracts with customer options?a$)$ An additional performance obligation is created if the option provides the customer a right to purchase the goods or services at the stand$-$alone selling price for those goods or services.b$)$ It is generally not considered a performance obligation when a retailer grants a 'customer appreciation dividend' to a customer.c$)$ In some cases where customers have an option to acquire additional goods or services, an evaluation is required to determine if the option creates an additional performance oblig$-$ation.d$)$ An additional performance obligation is created if the customer could obtain the same rights to additional goods or services without entering the contract.