Meyer \& Smith is a full-service technology company. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Container Corporation purchased computer equipment, installation and training for a total cost of $144,000 on March 15, 2021. Estimated standalone fair values of the equipment, installation, and training are $90,000,$60,000, and $30,000 respectively. The transaction price allocated to equipment, installation and training is a. $90,000,$60,000,$30,000 respectively b. $48,000,$48,000,$48,000 respectively c. $144,000 for the entire bundle. d. $72,000,$48,000 and $24,000 respectively