Question $7$

CPA Now developed an app to help prepare for the CPA exam. Customers may separately

purchase $($a$)$ the app, $($b$)$ updates to the app, and $($c$)$ coaching support for the exam, or a

package that includes the app, the updates, and the coaching support until they pass the

exam. The package deal includes how many performance obligation$($s$)?$

one

three

two

zero