2. In packages of its products, Concord Inc. includes coupons that may be presented at retail stores to obtain discounts on other Concord products. Retailers are reimbursed for the face amount of coupons redeemed plus 10% of that amount for handling costs. Concord honors requests for coupon redemption by retailers up to 3 months after the consumer expiration date. Concord estimates that 60% of all coupons issued will ultimately be redeemed, Information relating to coupons issued by Concord during 2025 is as follows: What amount should Concord report as a liability for unredeemed coupons at December 31, 2025? Liability for unredeemed coupons \$