Momo Construction enters into a contract to construct a state$-$of$-$the$-$art manufacturing facility for BeautifulBliss Cosmetics.

The contract price is $$140$ million plus a $$3$ million award fee if the facility is completed by a specified date.

The contract is expected to take four years to complete.

Momo has a long history of constructing similar facilities.

Momo will receive none of the $$3$ million fee if the facility is not completed by the specified date.

Momo believes, based on its experience, that it is $90\%$ likely that the contract will be completed successfully and in advance of the target date.

Using the most likely amount method, what is the transaction price at contract inception?

$$3$ million

$$140$ million

$$142\mathrm{.}7$ million

$$143$ million