Krypton Foods distributes coupons to consumers which may be presented, on or before a stated expiry date, to grocery stores for discounts on certain Krypton products. The stores are reimbursed when they send the coupons in to Krypton. In Krypton's experience, only about 50% of these coupons are redeemed. During 2020, Krypton issued two separate series of coupons as follows:

					Coupon		Amounts Reimbursed
	Issued On		Total Value		Expiry Date		as of Dec 31/20
	Jan 1/20		$250,000		Jun 30/20		$118,000
	Jul 1/20		360,000		Dec 31/20		150,000

Kryptons only journal entries for 2020 recorded debits to Premium Expense, and credits to Cash of $268,000. Their December 31, 2020 statement of financial position should include a Estimated Liability for Premiums of

	a	$0.
	b	$180,000.
	c	$30,000.
d		$62,000.