Cullumber Co. enters into a contact to sell Product A and Product B on January 2, 2020, for an upfront cash payment of $190,000. Product A will be delivered in two years (January 2, 2022) and Product B will be delivered in five years (January 2, 2025). Cullumber Co. allocates the $190,000 to Products A and B on a relative stand-alone selling price basis as follows. Stand-Alone Percent Allocated Selling Prices Allocated Amounts Product A $40,000 20% $38,000 Product B 160,000 80% 152,000 $200,000 $190,000 Cullumber Co. uses an interest rate of 5%, which is its incremental borrowing rate