Nemo Corp. offers a cash rebate on each lightsaber sold during $2023$ and provides the following related information:

What should be the rebate liability and rebate expense shown on Nemo Corp.$\text{'}$s financial statements for December $31,2023?$

Rebate Liability: $$57,120$

Rebate Expense: $$57,120$

Rebate Liability: $$71,400$

Rebate Expense: $$71,400$

Rebate Liability: $$57,120$

Rebate Expense: $$71,400$

Rebate Liability: $,$$$71,400$

Rebate Expense: $$57,120$