Albertson Corporation began a special promotion in July 2024 in an attempt to increase sales. A coupon was provided at various grocery stores upon checkout. Customers could send in five coupons to recelve $3.00. Albertson's management estimated that 80% of the coupons would be redeemed. Albertson recognizes coupon expense in the period the coupons are issued. For the six months ended December 31,2024 , the following information is avallable: Couponsdistributed2,000,000Couponsredeemed Required: What is the estimated liability assoclated with the coupons at December 31, 2024