BertKouns, Inc. sells garden tools. BertKouns distributed a 50% discount coupon for purchase of a lawn trimmer. The coupon expires after a one month of issuance. Based on historical experience, it is expected that approximately 20% of the coupons will be utilized. The lawn trimmer is normally priced at $150. What would be the stand-alone sales price for the coupon?

Select one:

a. $30

b. $10

c. $15

d. $0 because the coupon is not a separate performance obligation