A company sells merchandise with a one$-$year warranty.

This year, they sold $10,000$ units.

It is estimated that warranty repairs will average $$20$ per unit sold.

Based on past history, it is estimated that $20\%$ of the repairs will be made this year and $80\%$ next year.

In this year's income statement, how much should the company show as warranty expense?

$$ $$40,000$

$$200,000$

$o

$$160,000$