Winnie the Pooh hires Tigger as his personal exercise coach. Winnie the Pooh agrees to pay Tigger $2 per exercise session for 25 sessions, plus a $5 bonus if Winnie the Pooh can dunk a basketball during the 25th session. For the purposes of revenue recognition, Tigger treats each exercise session as a separate performance obligation because Winnie the Pooh can benefit from exercise session on its own and Tigger's promise to deliver each exercise session is separately identifiable in the contract.

The potential performance bonus can be described as which one of the following?

A.Variable consideration

B.A significant financing component

C.Non-cash consideration

D.Consideration payable to the customer