1.) On December 1, 2019, Sunshine Systems sold software to a customer for $176,000. As part of the contract, Sunshine promises to provide free technical support over the next six months. Sunshine sells the same software without technical support for $153,000 and a stand-alone six-month technical support contract for $27,000, so these products would sell for $180,000 if sold separately. The amount of revenues recognized on Sunshines 2019 income statement would be:

A. 154,000

B. 153,000

C. 152,000

D. 150,000