Steve's Lawn Equipment sells high$-$quality lawn mowers and offers a $3-$year warranty on all new lawn mowers sold. In $2025,$ Steve sold $$294,900$ of new specialty mowers for golf greens for which Steve's service department does not have the equipment to do the service. Steve has entered into an agreement with Mower Mavens to provide all warranty service on the special mowers sold in $2025.$ Steve wishes to measure the fair value of the agreement to determine the warranty liability for sales made in $2025.$ The controller for Steve's Lawn Equipment estimates the following expected warranty cash outflows associated with the mowers sold in $2025.$