Charlie Financial Services performs bookkeeping and tax-reporting services to startup companies in the Oconomowoc area. On January 1, 2025, Charlie entered into a 3-year service contract with Bramble Tech. Bramble promises to pay $9,500 at the beginning of each year, which at contract inception is the standalone selling price for these services. At the end of the second year, the contract is modified and the fee for the third year of services is reduced to $7,500. In addition, Bramble agrees to pay an additional $19,000 at the beginning of the third year to cover the contract for 3 additional years (i.e., 4 years remain after the modification). The extended contract services are similar to those provided in the first 2 years of the contract. Repeat the requirements for part (b), assuming Charlie and Bramble agree on a revised set of services (fewer bookkeeping services but more tax services) in the extended contract period and the modification results in a separate performance obligation.