The balancesheetfor Able Enterprises is the following:

Statement of financial position
January 1, 20X1
Inventory	$100
Total Assets	$100
Shareholders' Equity	$100

Able sold the inventory together with a help desk service after the sale. The total contract is $200. The sales value of the inventory is $175. The inventory will be delivered in 20X1 and the help desk service will be delivered in 20X2.

If Able Enterprises concludes that this is a single deliverable, then what net income will Able Enterprises report in 20X1?

$75

$175

$0

$200