Millie Inc. has a loyalty program that rewards its customers one point per $1 spent. Points are redeemable for $0.20 off future purchases. A customer purchases products (cost of $140) for cash at the usual selling price of $200 and earns 200 points redeemable for $40 off future purchases of goods or services. The retailer expects redemption of 180 points or 90% of points earned. The portion of the transaction price allocated to the products purchased is