Do I need a pro license if I am working freelance for a large company?

I am currently working as a freelancer for a larger global company who are interested in doing a big VR tour of a factory / processing plant. The company will display this demo at an industry convention.

I assume the company might need the pro version for their shows, but would I need a pro version to develop it? Or would the company even need a pro version at all if I just deliver the .exe?

Also, what is the classification of "Making > $100,000"? The company focuses on food product, so even if they make more than $100,000 a year doing other things, and they aren't making any money directly from the convention, would that still count as income?

The reason I ask all this is that the company can easily afford a license for themselves as well as me, it's just that the fact that my clients would have to "deal with," a license at all might cause a jump to UE4.