According to Article 20 of the Regulations for the Implementation of the Enterprise Income Tax Law, the royalty income mentioned in Item (7) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by enterprises from providing the right to use patents, non-patented technologies, trademarks, copyrights and other concessions.
Royalty income shall be recognized according to the date when the concessionaire pays the royalties as agreed in the contract.
So the option ABC you gave is not royalty income, and there should be another option D, which you didn't give.