MarkosLabs, Inc. sells tattoupes tattooable toupes for balding men. In 2021, it sold 200 tattoupes for $500 each. For each tattoupe sold, MarkosLabs distributed a 50% discount coupon for purchase of an edible hair net within one month. Based on historical experience, MarkosLabs expects that approximately 20% of the coupons will be utilized. The edible hairnets purchased with the coupons are priced at $150 and normally discounted 10%. What would be the stand-alone sales price used by MarkosLabs for the coupon when allocating the $500 transaction price to performance obligations?

(a) $0;

(b) $12;

(c) $15;

(d) $75; or

(e) $150.