Acquirer Co$.$ and Acquiree Co$.$ are in negotiations for a business combination. Acquirer suggested to Acquiree that it reach agreements with certain key executives to make payments with a total amount of $$5,000,000$ if negotiations succeed. Acquiree already had a contract with its chief executive to make a $$10,000,000$ payment if the company was acquired. This contract was agreed to several years before any acquisition was contemplated. What amount, if any, of these payments most likely is part of the exchange for the acquiree? $$10,000,000$