In packages of its products, Nash Inc. includes coupons that may be presented at retail stores to obtain discounts on other Nash products. Retailers are reimbursed for the face amount of coupons redeemed plus 10% of that amount for handling costs. Nash honors requests for coupon redemption by retailers up to 3 months after the consumer expiration date. Nash estimates that 60% of all coupons issued will ultimately be redeemed. Information relating to coupons issued by Nash during 2025 is as follows.

- consumer expiration date 12/31/25
- Total face amount of coupons issued $742.200
- Total payments to retailers as 12/31/25 $315.930

a. What amount should Nash report as a liability for unredeemed coupons at December 31,2025 ?