Marathon Petroleum sold a specialized piece of equipment to Oil Co on 1 November 2017 for a total price of $12m, which incorporated both the sale of equipment and support service. Due to the specialized nature of the equipment, Marathon Petroleum had additionally agreed to provide a support service for 5 years. The cost to Marathon Petroleum of providing this service will be $150,000 per annum. Marathon Petroleum usually earns a gross margin of 35% on such contracts.

Required: What revenue should be included in the statement of profit or loss of Coal Co for the year ended 31 December 2017?