On february 12, 2018, pirate home and garden enters into contract with a local business to provide weekly grass-cutting services between may and september of that year, and receives $2,000 in advance. as part of a local business promotion, pirate offers a 50% discount on any barbecue grill with a list price in excess of $200. in the past, pirate charged the same amount ($2,000) for the same weekly grass-cutting service, but without the grill discount coupon. based on historical experience with other clients, pirate estimates that about 40% of the coupons will be redeemed, purchasing grills with an average total list price of $400.a. how many performance obligations are in this contract? explain the reasons for your answer.