Tele Sales Inc. pay a $5\%$ commission to members of its sales force when they successfully sign up a new contract. Rebecca, a senior sales representative, begins negotiating with a prospective customer Lee$-$Anne. Rebecca, in her capacity as a Tele Sales Inc. sales representative, incurs MU$6,000$ in travel costs. Lee$-$Anne ultimately signs a new contract and as a result Rebecca receives a commission of MU$10,000.$ The pattern of the entity$$s transfer of the related goods or services to Lee$-$Anne is over $18$ months. Which one of the following statements is correct?