Hubbard Ltd$.($HL$),$ an app developer, has a new game called Horsey that allows players to choose an avatar horse and travel through an imaginary world. A player can download the game for $$10\mathrm{.}99$ and purchase stardust coins for $$0\mathrm{.}50$ each. Stardust coins allow players to move faster through the world and accessorize their horse$-$avatar. HL recently started selling a bundled download for $$50,$ in which a new player can download the game and receive $100$ stardust coins. HL recognizes revenue on the download immediately and defers recognition of revenue from the stardust coins until they are used in the game. HL reports under ASPE.

In the current fiscal year, HL sold $6,500$ bundled downloads for $$50$ each.

What is the total amount of revenue that HL should recognize for game downloads in the current fiscal year related to these sales?

B

C

D

$$58,500$

$$71,435$

$$266,500$

$$325,000$