Carla Vista Company sells lap lane pools that cost $$53500$ to customers for $$125800.$ The sales price includes an installation fee,

which is valued at $$23700.$ The fair value of the pool is $$104800.$ 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

$$104800$ and $$23700,$ respectively.

$$125800$ and $$23700,$ respectively.

$$85498$ and $$19302,$ respectively.

$$102598$ and $$23202,$ respectively.