Meyer & Smith is a full$-$service technology company. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Container Corporation purchased computer equipment, installation, and training for a total cost of $$144,000$ on March $15,2024.$ Estimated standalone fair values of the equipment, installation and training are $$90,000,$ $$60,000,$ and $$30,000$ respectively. The transaction price allocated to equipment, installation, and training is

a$.$ $$90,000,$$$60,000,$$$30,000$ respectively.

b$.$ $$48,000,$$$48,000,$$$48,000$ respectively.

c$.$ $$144,000$ for the entire bundle.

d$.$ $$72,000,$$$48,000$ and $$24,000$ respectively.