Bull's Eye Department Stores, Inc. records $180,000 in gift card sales and receives cash in year 1. Customers redeemed 10% of the gift cards to purchase merchandise in year 1. The company estimates breakage as 14% and uses the proportional method. How much breakage revenue should be recorded at the end of year 1? (Round any intermediary percentages two decimal places, XXX%. Round your final answer to the nearest dollar.) A. $18,000 OB. $2.520 OC. $25,200 OD. $2.931