Verma, Incorporated sells office furniture. In $2024,$ it sold $200$ desks for $$500$ each. For each desk sold, Verma distributed a $50\%$ discount coupon for purchase of an office chair within one

month. Based on historical experience, Verma expects that approximately $20\%$ of the coupons will be utilized. The chairs purchased with the coupons are priced at $$150$ and normally

discounted $10\%.$ What would be the stand$-$alone sales price used by Verma for the coupon when allocating the $$500$ transaction price to performance obligations?

Multiple Choice

$$15$

$$12$

$$75$

$$0$