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 $180,000 on March 15, 2018. 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 Select one: O a. $144,000 for the entire bundle. O b. $72,000, $48,000 and $24,000 respectively. O C. $48,000, $48,000, $48,000 respectively O d. $90,000, $60,000, $30,000 respectively