Orange Inc. offers a discount on an extended warranty on its oPhone when the warranty is purchased at the time the oPhone is purchased. The warranty normally has a price of $150, but Orange offers it for $120 when the warranty is purchased at the same time as the oPhone. Orange anticipates a 75% chance that a customer will purchase the extended warranty along with the oPhone. What is the stand-alone selling price that Orange would use for the extended warranty discount option for purposes of allocating revenue among the performance obligations in an oPhone contract