In which of the following arrangements is there a customer as defined in IFRS 15 Revenue from Contracts with Customers? 1. Electrify Ltd. designs and manufactures electric cars. Luka, Electrifys chief engineer, is a cycling enthusiast and in his own recreational time motorizes his bicycle. A post of the motorization, on his personal social media page, goes viral. A start-up company enters into a contract with Luka to buy his motorization plans 2. Nora Starly, an up and coming country western singer, buys a pair of black leather boots on deferred payment from Fancy Feet Ltd., an internationally renowned footwear retailer. Nora uses the click and collect facility at the on-line check out to arrange to collect the boots at the local Fancy Feet Ltd. store. 3. Hearts Docs Ltd. is concerned about the increasing rate of heart disease partners with the globally successful company Nutricious & Delicious Inc. to develop a comprehensive nutrition programme to sell on-line. The vision of the programme is to reduce the risk of heart disease. The two companies agree to share in the profits from the sales. 4. In response to a series a negative posts and comments on social media, Veggies All Day Inc., a caf selling ethically sourced plant-based meals and beverages to the public, sells all its non-sustainable, non-eco-friendly furniture and equipment to the local Homeless Shelter at a price sufficient to recover its costs only