In packages of its products, Burnitz Inc. includes coupons that may be presented at retail stores to obtain discounts on other Burnitz products. Retailers are reimbursed for the face amount of coupons redeemed plus 10% of that amount for handling costs. Burnitz honors requests for coupon redemption by retailers up to 3 months after the consumer expiration date. Burnitz estimates that 60% of all coupons issued will ultimately be redeemed. Information relating to coupons issued by Burnitz during 2025 is as follows. Consumer expiration date 12/31/25 Total face amount of coupons issued $800,000 Total payments to retailers as of 12/31/25 330,000 What amount should Burnitz report as a liability for unredeemed coupons at December 31, 2025