can you explain where that 40,000 come from step 1 Allocate to Consulting and Helpdesk. Aslso why did we use 6/12*16000 for helpdesk revenue adjustment?

Allocating a Transaction Price to Multiple Performance Obligations 49er Company bundles software, consulting services, and helpdesk services to each of its clients. The company commonly sells software without the consulting and helpdesk services, but does not sell their services absent a software purchase. Therefore, 49er Company can much more reliably estimate the fair value of its software compared to its services. It can equally estimate the fair value of its consulting and helpdesk services. 49er sells a bundled package to a client for $130,000 on July 1, 2022. 49er Company delivers the software immediately and agrees to provide consulting services for three months post-sale and helpdesk services for 12 -months post-sale as part of the sales agreement. The client pays $100,000 on July 1, 2022, an additional $15,000 on September 30,2022 , and a final payment of $15,000 on December 31, 2022. Step 1: Residual Approoch Allocate to Software =$90,000 Allocate to Consulting and Helpdesk =$40,000 Step 2: Adjusted Market Assessment Approach Total Fair Value of Consulting and Helpdesk =$27,000+$18,000=$45,000 Allocate to Consulting =$27,000/$45,000$40,000=$24,000 Allocate to Helpdesk =$18,000/$45,000$40,000=$16,000