For each of the following separate situations, determine how much revenue is recognized in December (using accrual basis accounting).

a. On December 7, Oklahoma City Thunder sold a $90 ticket to a basketball game to be played in March.

b. Tesla sold and delivered a $58,000 car on December 25. The customer will not pay until February.

c. Deloitte signs a contract on December 1 to provide 40 days of advisory services with receipt of $10,000 due at the end of the contract. On December 31, 75% of the services have been completed.