On January 15, 2020, ABD signed a contract to provide Vesuvius with an ingredient weighing system for a price of $ 100,000. The contract included the scales (weights) adjusted and assembled on the Vesuvius assembly line with ABD's proprietary software to allow the weighing system to run on the Vesuvius automated system. ABD delivered and installed the equipment and software on April 1, 2020, If ABD sold these goods or services separately, it would charge $ 80,000 for the scales and $ 25,000 for the software. ABD competes with other vendors that offer ongoing calibration contracts for ABD systems, the company offers these services for $ 25,000. Vesuvius did not contract this service with ABD. How many performance obligations are there in this contract?

a. 1

b. 2

c. 4

d. 3