Cullumber Co$.$ enters into a contract to sell Product A and Product B on January $2,2023,$ for an upfront cash payment of $$220,000.$ Product A will be delivered in two years $($January $2,2025)$ and Product B will be delivered in five years $($January $2,2028).$ Cullumber allocates the $$220,000$ to Products A and $B$ on a relative stand$-$alone selling price basis as follows.

$\backslash$table$[[,\backslash$table$[[$Stand$-$Alone$],[$Selling Prices$]],\backslash$table$[[$Percentage$],[$Allocated$]],\backslash$table$[[$Allocated$],[$Amounts$]]],[$Product A$,$$$69,000,30\%,$$$66,000$