A car is sold for $15,000 on June 1, 2013, with a one-year warranty on parts. Warranty expense is estimated at 1.5% of selling price at each calendar year-end. On March 1, 2014, the car is returned for warranty repairs costing $135. The amount recorded as warranty expense on March 1 is

(a) $0; (6) $60;

(c) $75; id) $135;

(e) $225.