Hambledon recently sold a machine for 184,000 (excluding value added tax). Revenue related to the sale of the machine is recognised upon delivery to the customer's factory, and payment is due promptly. Under the sales contract, Hambledon has also committed to providing the customer with service and maintenance on the machine for four years at no additional charge. Hambledon routinely sells this type of machine for 175,000 on a stand-alone basis, and it also offers a five-year maintenance service on machines of this type for 25,000. It estimates that it will cost 15,000 to deliver the service and maintenance. The transaction price should be allocated as follows

a. 161,000 for the machine and 23,000 for the service agreement

b. 150,000 for the machine and 25,000 for the service agreement

c. 184,000 for the machine and 60 for the service agreement

d. 169,000 for the machine and 15,000 for the service agreement