When multiple performance obligations exists in a contract, they should be accounted for as a single performance obligation when

the product is distinct within the contract.

determination cannot be made.

each service is interdependent and interrelated.

both performance obligations are distinct but interdependent.

Answer: each service is interdependent and interrelated.

Explanation:

An interdependent and interrelated service means the service cannot be separated, one cannot be said to have been concluded without concluding the other, invariably they will be accounted for as a single performance obligation.

The product cannot be distinct for a distinct product means the performance can be separated and it must be determinable for this an obligatory attribute of a contract.

A distinct performance obligation means it's not a multiple performance obligation.