XYZ Company enters into a contract with Edmonds Library to help them streamline their purchasing process. The contract specifies that Edmonds Library will pay XYZ $150,000 in the form of a fixed fee plus an additional $20,000 if the library achieves $200,000 in cost savings. XYZ estimates a 55% chance that the library will achieve a $200,000 savings. Assuming ABC estimates that the transaction price is the expected value transaction price. The transaction price is recorded as .