At December $31,20Y1,$ Sue's Boutique had $2,000$ gift certificates outstanding that had been sold to customers during

$20Y1$ for $$50$ each but have not yet been used by the recipient. Sue's profit margin is $60\%$ of its sales. What amount of

revenue pertaining to the $2,000$ outstanding gift certificates should be included in the Deferred Revenue account at

December $31,20$Y$1?$

A$.$ $$0$

B$.$ $$40,000$

C$.$ $$60,000$

$100K\mathrm{.}6=$

D$.$ $$100,000$