Based on the information provided, the estimated budget for this contract can be calculated as follows: The annual minimum absolute guarantee is $65,000 in 2026 and $67,500 in 2027, with 10% of sales over $150,000. Using the gross sales data provided for 2023-2025, the average annual gross sales are approximately $1,253,957. Assuming an average annual gross sales of $1,253,957, the estimated budget for the two-year contract period would be: $65,000 (2026) + $67,500 (2027) + 10% of ($1,253,957 - $150,000) = $65,000 + $67,500 + $10,539.57 = $142,539.57 for the first year, and $67,500 (2027) + 10% of ($1,253,957 - $150,000) = $67,500 + $10,539.57 = $78,039.57 for the second year. The total estimated budget for the two-year contract period would be approximately $220,579.14. However, this is a rough estimate and the actual budget may vary depending on various factors, including the concessionaire's performance and the actual gross sales.