TopTel Co provides a bundled-service package to J. Willis for $2000 upfront. The service package includes:

• upfront advice
• on-call advice
• database access for a 1-year period.

If each service was sold separately to J. Willis the fees would be:

Up-front advice: $400

On-call advice : $1800

Database access: $600

Using the relative fair value approach, the amount of revenue recognised in relation to the database access is (rounded to the nearest whole dollar):

Select one:

a. $429.

b. indeterminable based on the facts provided.

c. $286.

d. $1286.