If a Contract Involves a Significant Financing Component

If a contract involves a significant financing component,

A) the time value of money is used to determine the fair value of the transaction.
B) the time value of money is not required to determine transaction price, if the payment is more than a year.
C) the transaction amount should be based on the current sales price of goods or services.
D) interest is not accrued as a result of the financing component.