2. On July 15,2021 , Martinez \& Co. Signed a contract to provide EverFresh Bakery with an ingredientweighing system for a price of $90,000. The system included finely tuned scales that fit into EverFresh's automated assembly line, Martinez's proprietary software modified to allow the weighing system to function in EverFresh's automated system, and a one-year contract to calibrate the equipment and software on an as-needed basis. (Martinez competes with other vendors who offer ongoing calibration contracts for Martinez's systems.) If Martinez was to provide these goods or services separately, it would charge $60,000 for the scales, $10,000 for the software, and $30,000 for the calibration contract. Martinez delivered and installed the equipment and software on August 1 , 2021 , and the calibration service commenced on that date. How much revenue does Martinez \& Co. recognize in 2021 for the contract? (1.5 points)