Your customer enlists your company to supply them with special order inventory, which it needs in two months. Your customer pays you the full price, $5,000, in advance and you begin work on the order. Which, if any, of the SECs SAB 101 revenue recognition criteria has not been met at this point?

A. Collection is reasonably assured. B. Revenues must be earned (process substantially complete) C. Price must be fixed or determinable (measurable) D. All of the above (i.e., none of the criteria have been met) E. None of the above (i.e., all criteria have been met)