[单选题]
Taylor Corp., which began operations in Year 1, accounts for revenues using the installment method. Taylor's sales and collections for the year were USD60,000 and USD35,000, respectively. Uncollectible accounts receivable of USD5,000 were written off during Year 1. Taylor's gross profit rate is 30%. In its December 31, Year 1, balance sheet, what amount should Taylor report as deferred revenue?
A .USD9,000
B .USD6,000
C .USD7,500
D .USD10,500
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