Kimler Co$.$ designed and installed customized signs for Prcela CPA, Inc. Kimler's contract specifies that it will receive a flat fee of $$140,000$ for providing the customized signs, and an additional $$20,000$ if half of Prcela's new customers indicate they first learned of Prcela because of the signs. Based on historical experience, Kimler estimates that there is a $70\%$ chance it will achieve the threshold to receive a bonus. Required: $($a$)$ Assuming Kimler uses the most likely value to estimate the variable consideration, calculate the transaction price. $($b$)$ Assuming Kimler determines transaction price as the "expected value" of the variable consideration, calculate the transaction price. $($c $)$ Assume Kimler uses the $$expected value$$ approach but is very uncertain of that estimate due to a lack of experience with similar arrangements. What would be the appropriate transaction price and why?