The statement that is reasonable regarding the inclusion of variable consideration is:

"Creative Interiors Ltd. is commissioned to complete the interior design of the Duke of Melbourne’s palace. Creative Interiors Ltd. is entitled to receive a bonus of MU900,000 if the interior design is completed on time or none at all if it is not. Creative Interiors Ltd. determines that the expected value method is the method that better predicts the amount of consideration to which it will be entitled."

According to IFRS 15, when determining the transaction price, a company should consider variable consideration, such as bonuses or other performance-based payments. In this case, Creative Interiors Ltd. has assessed that the expected value method is the most appropriate way to estimate the variable consideration it is entitled to. If Creative Interiors Ltd. completes the interior design on time, it will receive a bonus, and by using the expected value method, which takes into account the probability of achieving the bonus and the corresponding amounts, the company can accurately predict the transaction price.