MarkosLabs, Inc. sells tattoupées – tattooable toupées for balding men. In 2021, it sold 200 tattoupées for $500 each. For each tattoupée sold, MarkosLabs distributed a 50% discount coupon for...

MarkosLabs, Inc. sells tattoupées – tattooable toupées for balding men. In 2021, it sold 200 tattoupées for $500 each. For each tattoupée sold, MarkosLabs distributed a 50% discount coupon for purchase of an edible hair net within one month. Based on historical experience, MarkosLabs expects that approximately 20% of the coupons will be utilized. The edible hairnets purchased with the coupons are priced at $150 and normally discounted 10%. What would be the stand-alone sales price used by MarkosLabs for the coupon when allocating the $500 transaction price to performance obligations? (a) $0; (b) $12; (c) $15; (d) $75; or (e) $150.