On January $1,2024,$ Red and Black Inc. $($RBI$)$ sold equipment that cost $$250,000$ for $$290,000,$ receiving a note receivable bearing interest at $8\%.$ The note will be paid in three annual instalments of $$112,530$ starting on December $31,2024.$ How much revenue from the sale should RBI recognize in $2024$ assuming thist collection on the note is very uncertain?

a$.$ $$112,530$

b$.$ $$25,000$

c$.$ $$0$

d$.$ $$29,000$