Kayla & Co$.$ sells $$100,000$ worth of gift cards to customers and estimates that $10\%$ of these gift cards will go unused before expiration. No reversal of this estimate is expected. In the first accounting period, $$36,000$ in sales are made by customers using gift cards. Total revenue recognized in the first accounting period equals:

$$36,000$

$$100,000$

$$60,000$

$$40,000$