In 2022, Pollard Corporation began selling a new line of products that carry a two-year warranty against defects. Based upon past experience with other products, the estimated warranty costs related to dollar sales are as follows: Sales and actual warranty expenditures for 2017 and 2018 are presented below: What is the estimated warranty liability at the end of 2023 ? a. $24,000. b. $96,000. c. $144,000. d. $30,000