Carla Vista Cafe sells gift cards in $25 increments. Based on experience, Carla Vista estimates that 30% of the gift cards will not be redeemed. During 2025 , the restaurant had total gift card sales of $9100, of which 40% of the estimated amount were redeemed. The liability that Carla Vista will report at December 31, 2025 with regard to 2025 gift card sales is $3900$2900$3640$4368