Ominous Studios, in an effort to promote the release of their new motive ''Dragons from Space,'' began a national sales promotion campaign. Two coupons from specially marked boxes (one coupon in each box) of ''Sweet Pops'' cereal are redeemable for one ticket to the show. Tickes cost Ominous $1.50 each. Ominous estimates that 40 percent of the coupons will be redeemed. At the end of 2014, the following information is available:

Boxes of cereal sold	660,000
Movie tickets purchased by Ominous	140,000
Coupons redeemed	250,000

What is the estimated liability for premium claims outstanding at December 31, 2014?