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On January 1, 2020 Franchise Incenters into a contract with Italian Fine Dining in for the right beginning immediately to operate an Italian Fine Dining restaurant and receive ongoing consulting services for a five year period. The upfront fee of $270,000 anso includes specialized equipment for $36,000. The standalone selling price of the franchite Services and specialized equipment are 21.000 and $36.000, respectively. The equipment with a cost of $27.000) was transferred to the franchisee on March 1, 2020. Determine the amount of revenge to recognize Italian Fine Dining Inc on lauary 1, 2020 March 2020, and December 31, 2020 Ver to recordury 1, 2020 O even more on March 1, 2000 1 1.COM Bewenue to come on December 2010