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. Sunland Corporation purchased computer equipment, installation and training for a total cost of $181440 on March 15, 2018. Estimated standalone fair values of the equipment, installation, and training are $99000, $67200, and $35400 respectively. The transaction price allocated to equipment, installation and training is

$60480, $60480, $60480 respectively.

$181440 for the entire bundle.

$99000, $67200, $35400 respectively.

$89100, $60480, $31860 respectively.