$14.$ Allee Corp. is evaluating a revenue arrangement to determine proper revenue recognition. The contract is for construction of $10$ speedboats for a contract price of $$400,000.$ The customer needs the boats in its showrooms by February $1,2026,$ for the boat purchase season; the customer provides a bonus payment of $$21,000$ if all boats are delivered by the February $1$ deadline. The bonus is reduced by $$7,000$ each week that the boats are delivered after the deadline until no bonus is paid if the boats are delivered after February $15,2026.$ Allee frequently includes such bonus terms in its contracts and thus has good historical data for estimating the probabilities of completion at different dates. It estimates an equal probability $(25\%)$ for each full delivery outcome. What approach should Allee use to determine the transaction price for this contract? Explain.