Help me answer this.

9. An entity enters into a contract with a customer to build an asset for PIM. In addition, the terms of the contract include a penalty of P100,000 if the construction is not completed within three months of a date specified in the contract. Which of the following statements is correct? a. The transaction price is a fixed amount of P900,000. b. The transaction price includes a fixed amount of P1,000,000 and a variable amount of P100,000. c. The transaction price includes a fixed amount of P900,000 and a variable amount of P100,000. d. The transaction price is a variable amount of P900,000. 10. Which of the following statements is incorrect regarding the uncertainty in the collectability of the promised consideration in a contract, according to PFRS 15? a. If the uncertainty in collectability arises at contract inception, the entity does not recognize any revenue and treats any advanced collection as a liability. b. If the uncertainty in collectability arises subsequent to contract inception, the entity recognizes a loss. c. If the uncertainty in collectability arises subsequent to contract inception, the entity restates any revenue recognized in previous periods. d. The entity is required to assess the collectability of the consideration at contract inception and continues to do so at the end of each reporting period