Minneapolis Mills Company manufactures a variety of cereal products sold in Wal-Get grocery stores. Lately, sales for cereal have been declining. Minneapolis Mills approaches Wal-Get to request more visible shelf space at Wal-Get. Minneapolis Mills verbally agreed, on November 1,2023 , to provide Wal-Get a $15,000 rebate, if cereal sales increase in the next three months by 10%, as compared to the prior year. Wal-Get agrees to provide more visible shelf space. The rebate would be payable on April 30, 2024. Both Minneapolis Mills and Wal-Get expect that sales will increase by 10% or more each month with the improved visibility. Minneapolis Mills' year-end is December 31, 2023. Cereal sales data is not yet available from Wal-Get. What amount, if any, should Minneapolis Mills estimate as a liability related to the verbal rebate