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29) In December 2021, Texan Company began including one coupon in each package of candy that it sells and offering a toy in exchange for 50 centavos and five coupons. The toys cost Texan 80 centavos each. Eventually 60% of the coupons Page 5 of 8 will be redeemed. During December, Texan sold 110,000 packages of candy and no coupons were redeemed. In its December 31, 2021, balance sheet, what amount should Texan report as estimated liability for coupons? A. 3,960 B. 10,560 C. 19,800 D. 52,800