Company A enters into a contract with Company B to restructure Company B's processes for purchasing goods from suppliers. The contract states that Company A will earn a fixed fee of $18,000 and earn an additional $4,000 if Company B achieves $40,000 of cost savings. Company A estimates a 55% chance that Company B will achieve $40,000 of cost savings. Assuming that Company A determines the transaction price as the expected value of expected consideration, what transaction price will Company A estimate for this contract? Transaction price for the contract