Saar Associates sells two licenses to Kim & Company on September $1,2024.$ First, in exchange for $$182,000,$ Saar provides Kim with a copy of its proprietary investment management software, which Saar does not anticipate updating and which Kim can use permanently. Second, in exchange for $$153,000,$ Saar provides Kim with a three$-$year right to market Kim$$s financial advisory services under the name of Saar Associates, which Saar advertises on an ongoing basis.

How much revenue will Saar recognize in $2024$ under this arrangement?

Note: Do not round intermediate calculation.