I have worked as a technology analyst at two top ranked investment teams at Citigroup and Deutsche Bank. For me, I would regard $14m as the revenue and I would expect other professional investors too.
Some well-known companies such as Groupon has tried to account for the whole $200m and got into a lot of trouble for doing so. Accounting for the whole of the $200m is aggressive.
Also, pay attention to COGS, I know you said "basically" 100% gross margin, the reality is that you will need to account for the running cost / depreciating of your system as well as any traffic or content acquisition costs. Here's how Google define their COGS and they have a high 60s gross margin (excluding Motorola):
"Cost of revenues consists primarily of traffic acquisition costs... Cost of revenues also includes the expenses associated with the operation of our data centers, including depreciation, labor, energy, and bandwidth costs, credit card and other transaction fees related to processing customer transactions, amortization of acquired intangible assets, as well as content acquisition costs."