HTC X1/1/1 sells a certain smartphone to the customer, the price is $18,000, and the cost is $12,000. Comes with a one-year warranty. If the phone's functions are affected by factory defects within one year, HTC will maintain it for free. Repair or replace the new phone; if it is damaged due to improper use or accident by the customer, such as the phone soaked in water or broken, Within the scope of free warranty repairs. If HTC based on past experience, it is estimated that the maintenance of the mobile phone due to factory defects The repair fee is $1,000, and the separate price of repair service due to damage caused by improper use is $2,000. X1 The actual repair cost of the phone in the year was $2,500, of which $800 was due to factory defects and the rest was repaired. Repair due to improper use. Let me ask: Which of the following statements is correct? (A) The impact of the transaction on HTC X1's annual profit and loss is a benefit of $3,500 (B) There are three performance obligations in the contract (C) The transaction consideration for mobile phone allocation is $16,000 (D) X1 The product warranty liability balance at the end of the year is a loan balance of $200