Morgan company and its customer agree to modify their existing contract. Under which of the following situations would the modification result in a new contract?

a. The modification adds distinct goods or services, and the contract price increaases by an amount that reflects the stand-alone sellling price of additional goods or services.

b. The modification only affects the transaction price.

c. The modification adds distinct goods or services but does not change the contract price.

d. The modification does not all distince goods and services but does not affect the transaction price.