At Jan 1, 2015, the estimated warranty payable is $1,000. During 2015 the company recorded warranty expense of $17,500. During 2015, the company replaced defective products with product warranties at a cost of $10,000. whats is the estimated warranty payable at dec 31 , 2015?

A. 17,500

B. 9,000

C. 7,500

D. 8,500