Hopner Products enters into a contract with Tulles to sell three different products. The total transaction price is $300,000. Each of the products is a separate performance obligation. Based on the information presented in the table, what is the allocated transaction price of product Z using the adjusted market assessment approach? (Round intermediary percentages to the nearest hundredth percent, and round your final answer to the nearest whole number.) Product Standalone Price Market Price X $140,000 $120,000 Y $120,000 $100,000 Z Not Available $110,000 OA. $100,000 OB. $121,000 OC. $80,000 O D. $99,990