Bella Pool Company sells prefabricated pools for $144,000 with a cost of $80,000 to customers. The sales price includes an installation fee, which is valued at $20,000. The fair value of the pool is $128,000. The installation is considered a separate performance obligation and is expected to take 3 months to complete. The transaction price allocated to the pool and the installation is $124,541 and $19,459 respectively. O $144,000 and $20,000 respectively. O $128,000 and $20,000 respectively. O $110,702 and $17,298 respectively.