Zeta Brands inc. Specializes in waterproofing homes, oface buildings, and other stmetures, Recently it commetis a waterproofing renovation for a bullding at a local universty. The contract specifies that zeta brands will recieve a flat lump Sum of $$119,000,$ for the renovation, and an additional $$4,400$ if there is no water leaking through the roof within the first year after. The Seller estimates there is an $80\%$ chance no leakage will occur within the first year. a$)$ assuming zeta brands uses the most likely value to estimate variable consideration, calc. transaction price b$)$ ossuming transaction phee as the "expected value" of the variable Consideration, Calc, transaction price,

C$)$ assurning zeta uses "expected value" approach, but is very uncertain of that istimate due to a lack of expenence, calc transaction price

$\backslash$table$[[$Rec $A+C$