Tesla Inc. designs, manufactures, and sells electric vehicles, stationary battery energy storage devices, and related products and services. It is currently offering a promotion in conjunction with the sale of the 2024 Model Y: customers can purchase a Model Y for $48,000, which is the normal retail price for this item, and get one year of free maintenance service. The same maintenance service can be purchased from a third party for $2,000. For each Model Y sold, how should Tesla allocate the transaction price?