Drug Kiing transfers trade receivables to InsureAll . The trade receivables have a fair value of $100 (book value is $99) and were transferred for $103. The transfer includes an option for InsureAll to put the assets back to DrugKing for up to one year after the transfer date at $102.50. The transfer price of $103 represents the fair values of the trade receivables ($100) and the put option ($3). You may assume that InsureAll is earning interest from customers on the receivables. ASC 860-10-40-5