P shipped software to a customer on July 1, 2016 The total contract price is $18457 The arrangement with the customer also requires P o To provide technical support over the next 5 years o To ship an expected major software upgrade on July 1, 2019 Estimates of the individual fair values of the components of the arrangement if sold separately are: 1. Software: $7567 2. Technical support: $7752 3. Upgrade: $7198 a. the number of performance obligations in the contract is b. the amount of revenue that P will recognize for the software on July 1, 2016 C. the total amount of revenue that P will recognize for technical support, ratably over 5 years, is: d. the amount of revenue that P will recognize for the software upgrade on July 1, 2019 is