Revenue

Hey Chris,
below is a question related to chapter revenue:

Repro Co, a company that sells photocopying equipment, has prepared its draft financial
statements for the year ended 30 September 20X4. It has included the following
transactions in revenue at the stated amounts below.

Which of these has been correctly included in revenue according to IFRS 15 Revenue from
Contracts with Customers?
?? Agency sales of $250,000 on which Repro Co is entitled to a commission
?? Sale proceeds of $20,000 for motor vehicles which were no longer required by Repro Co
?? Sales of $150,000 on 30 September 20X4. The amount invoiced to and received from the customer was $180,000, which included $30,000 for ongoing servicing work to be done by Repro Co over the next two years.
?? Sales of $200,000 on 1 October 20X3 to an established customer which, (with the agreement of Repro Co), will be paid in full on 30 September 20X5. Repro Co has a
cost of capital of 10%.

Now, the answer given in the book is C and I agree with it but my issue is why only C because I mean point D also sounds correct because the sales were made within the financial year.
Please tell me where am I going wrong?