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 15,2018 . 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 $90,000,$60,000,$30,000 respectively $48,000,$48,000,$48,000 respectively $144,000 for the entire bundle. $72,000,$48,000 and $24,000 respectively