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Correct answer is D: as NZO posted, CPQ will count the difference between June 18, 2019 and August 21, 2020 as 2 months plus 3 days which will count as an additional month - 100$ (list price)/12 months = 8,34; 8,34 * 3 = 25, so 125$
Answer is D
see : https://help.salesforce.com/s/articleView?id=sf.cpq_subscriptions_prorate_precision_1.htm&type=5