What is the transaction price in a contract? What factors determine the transaction price?

What is the transaction price in a contract?

A$.$ The transaction price is the amount of consideration that the entity expects to be entitled to as a result of providing goods or services to the customer. This is not necessarily the price stated in the contract, but rather the amount the seller expects to receive.

B$.$ The transaction price is the amount of consideration that the entity expects to be entitled to as a result of providing goods or services to the customer and this is always the price stated in the contract.

C$.$ The transaction price is only the amount of cash consideration that the entity expects to be entitled to as a result of providing goods or services to the customer and must be paid in full at the time of the transaction.

D$.$ The transaction price is a reduction in the contract price or a promise to transfer a good or service that is distinct.