ABC Company enters into a contract with Edmond Library to help them streamline their purchasing process. The contract specifies that Edmond Library will pay ABC $ 100 comma 000 in the form of a fixed fee plus an additional $ 10 comma 000 if the library achieves $200,000 in cost savings. ABC estimates a 55% chance that the library will achieve a $200,000 savings. Assume ABC estimates that the transaction price is the expectedminusvalue transaction price. The transaction price is recorded as . Ignore any constraints on variable consideration.