QUESTION 90 Customer options — option that provides a material right Retailer sells goods to customers for a contract price of $ 1,000. Retailer also provides customers a coupon for a 60% discount off of a future purchase during the next 90 days as part of the transaction. Retailer intends to offer a 10% discount to all other customers as part of a promotional campaign during the same period. Retailer estimates that 75% of customers that receive the coupon will exercise the option for the purchase of, on average, $ 400 of discounted additional product. How should Retailer account for the option provided by the coupon?