12. In а cоnsignment аrrаngement, cоnsignee sells the prоduct at $100 and keeps 10% commission. If consignee is able to achieve gross sales volume of $100,000 within 1 year, the commission will be retroactively adjusted to 12%. As of 2025 year end, the sales was $90,000 and consignee highly expects (over 80% confidence) it will achieve the $100,000 sales volume to earn 12% commission. How much revenue should the consignee record for 2025?