Robert and Allen Inc. is a full-service printing and computer sales company. They provide printer and computer equipment, installation services, as well as training. Customers can purchase any product or service separately or as a bundled package. Container Corporation purchased printer and computer equipment, installation and training for a total cost of $175,000 on March 30, 2019. Estimated standalone fair values of the equipment, installation, and training are $120,000, $20,000, and $60,000 respectively. The transaction price allocated to equipment, installation and training is:

		$120,000, $20,000, $60,000 respectfully
		$200,000 for the entire bundle
		$58,333, $58,333, $58,333 respectively
		$105,000, $17,500, $52,500