As part of a promotion campaign, Funzy Cereal includes one coupon in each issue of various national magazines and offers a toy car in exchange for $$1\mathrm{.}00$ and three coupons. The cars cost Funzy $$1\mathrm{.}50$ each. Experience indicates that $4\%$ of the coupons eventually will be redeemed. During the last month of $2021,$ the first month of the offer, $12$ million coupons were distributed and $240,000$ million of the coupons were redeemed. Funzy recognizes coupon promotion expense in the period coupons are issued. What amount should Funzy report as coupon promotion expense on its December $31,2021,$ income statement?A$)$ $$0.$B$)$ $$40,000.$C$)$ $$80,000.$D$)$ $$120,000.$