Tasty Pesina sells restaurant franchises Tasty Pesina receives $80,000 from a new franchise for providing initial training equipment and furnishings that together have a stand-alone selling price of $80,000 Tasty Desina also receives $48.000 per year for use of the Tasty Pesina name and for ongoing consulting services starting on the date the franchise is purchased) Retelah became a Tasty Pesina franchine on May 1, 2921, and on June 30, 2021 Rebekah had completed training and was open for business. How much revenue in 2021 will Tasty Pesina recognize for its arrangement with Rebelah $120.000 $80,000 $112.000 $105,650