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Best Burritos, Inc. sells fast-food franchises. Best Burritos receives equipment, and furnishings that together have a stand-alone selling price of $82,000. Best Burritos also receives

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Best Burritos, Inc. sells fast-food franchises. Best Burritos receives equipment, and furnishings that together have a stand-alone selling price of $82,000. Best Burritos also receives $38,100 per year for use of the Best Burritos name and for ongoing consulting services (starting on the date the franchise is purchased). Roger became a Best Burritos franchisee on March 1, 2021, and on May 1, 2021 Roger had completed training and was open for business. How much revenue in 2021 will Best Burritos recognize for its arrangement with roger? Multiple Choice O st13750 $113,750 S82.000 SO O s/2 S120.100

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