Since $1970,$ Super Rise, Incorporated, has provided maintenance services for elevators. On January $1,2024,$ Super Rise obtains a contract to maintain an elevator in a $90-$story building in New York City for $10$ months and receives a fixed payment of $$128,000.$ The contract specifies that Super Rise will receive an additional $$64,000$ at the end of the $10$ months if there is no unexpected delay, stoppage, or accident during the year. Super Rise estimates variable consideration to be the most likely amount it will receive.