When a student enters college, tuition is the C. immediate cost.
Everyone needs to pay for their tuition before their classes start - maybe they don't pay for the entire tuition, but they do have to pay at least a certain amount of it. This means that it is an immediate cost - something you have to pay immediately rather than in the future, which is why A is incorrect. Given that you have to pay money instead of receive it, B and D are also incorrect.