BE18.7 (LO 2) Referring to the revenue arrangement in BE18.6, determine the transaction price for the contract, assuming (a) Nair is only able to estimate whether or not the building can be completed by August 1, 2023 (Nair estimates that there is a 70% chance that the building will be completed by August 1, 2023), and (b) Nair has limited information with which to develop a reliable estimate of completion by the August 1, 2023, deadline