Baldi piano manufactures customized pianos for concert halls. on july 1, 2016, baldi signed a contract to deliver a concert piano for $150,000. under the contract, baldi is also obligated to provide a one-year maintenance service. if sold separately, the piano and the maintenance service would have cost $140,000 and $20,000, respectively. required: how much of the transaction price would be allocated to the piano and the maintenance service, assuming they are separate performance obligations? show your work.