Baldi Piano manufactures customized pianos for concert halls. On July 1, 2021, 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