In 2021, Optimus Co. sold 200 laptops for $1,400 each. For each laptop sold, Optimus gave a 50% discount coupon for a purchase of a software package within one month. Optimus expects that 40% of the coupons will be used. The software packages purchased with the coupons are priced at $300 and normally discounted 30%. What is the stand-alone price of the discount coupon when allocating the transaction price?

A.9

B.24

C.60