In December Year 4, Mill Co. began including one coupon in each package of candy that it sells and offering a toy in exchange for $.50 and one coupon. The toys cost Mill $.80 eac Eventually, 50% of the coupons will be redeemed. During December, Mill sold 120,000 packages of candy and 15,000 coupons were redeemed. In its December 31, Year 4, balance sheet, what amount should Mill report as estimated liability for coupons? Select one: a. $18,000 O b. $13,500 c. $31,500 O d. $84,000 O e. $36,000