In 2024 , Ivanhoe Dynamics Corporation began selling a new line of products that carries 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 2024 and 2025 are presented below: What is the total estimated warranty liability at the end of 2025? $60400.$109900.$3200.$31800