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, 2018. 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 is1. $90,000, $60,000, $30,000 respectively.2. $144,000 for the entire bundle.3. $48,000, $48,000, $48,000 respectively.4. $72,000, $48,000 and $24,000 respectively.