Arctic Cat sold and delivered to Seneca Motor Sports on January 1, 2021 snowmobiles that have a fair market value of $40,000 (i.e. based on Arctic Cat's normal selling price). Seneca gave Arctic Cat a non-interest bearing note that requires it to pay $40,000 on January 1, 2022. What is the transaction price if Arctic finances sales of snowmobiles for other customers and typically accepts notes that bear interest at 8% annually