Robi Inc. manufactures and services complex robotic equipment for other companies. One of its most popular iterns is a robotic factory floor vacuurn system which continuously moves around the floor removing small debris and ol. The systen requires frequent maintenance. On 1/1/x4, Robi sold and delivered such a vacuum system to another firn Robi also agreed to include a 2-year maintenance contract in the sale. The maintenance contract starts 1/1/x4. The parties agreed to a contract price of $70,000. Robi sells this type of 2-year maintenance contract separately for 20,000. The stand alone price of the vacuum system is $60,000. What amount of revenue does Robi recognize for 20x4? 80.00 64.250 58.500 61.250 70.000