On November $1,20$X$1,$ Gerakos Corporation sold software and a six$-$month technical support contract to a customer for $$80,000.$ Gerakos sells the same software without technical support for $$60,000.$ It sells technical support for $$30,000.$ Gerakos allocates the transaction price based on relative stand$-$alone values.

Required:

What amount of revenue does Gerakos recognize in $20$X$1$ and in $20$X$2?($Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.$)$