Leland Corporation sells DVD players. The corporation also offers its customers a 4-year service-type warranty contract. On 1/1/24, Leland sold 10.000 warranty contracts at $50 each: Leland spent $45,000 servicing warranties during 2024 and 565,000 servicing warranties in 2025. Estimated warranty expense for the four year period is $400.000. The Sales Warranty (Deferred Revenue) approach is applicable. Assume straight-line amortization What is the offect on 2025 Net Income? Os 560.000 Ob $65.000 Oc$25.000 Od $35.000 O S100.000