David Mendez Good Times Rolling Equipment sells steamrollers. Model 169B has a price of $135,000. Good Times Rolling offers to sell the 169B for $160,000 including a three year service contract. The service contract normally is sold separately for $45,000. Round the % to no decimal places (e.g. 15%) and round the solution to no decimal places. If Good Times Rolling uses the relative fair value proportionate method to account for this transaction, what is the amount of revenue that would be recognized when the buyer accepts the steamroller upon delivery?