Sanchez Co. enters into a contract to sell Product A and Product B on January 2, 2014, for an upfront cash payment of $156,000. Product A will be delivered in 2 years (January 2, 2016) and Product B will be delivered in 5 years (January 2, 2019). Sanchez Co. allocates the $156,000 to Products A and B on a relative standalone selling price basis as follows.