Roland Company sold $700,000$ boxes of pie mix under a new sales promotional program. Each box contains one coupon, which submitted with $$4\mathrm{.}00,$ entitles the customer to a baking pan. Roland pays $$6\mathrm{.}00$ per pan and $$0\mathrm{.}50$ for handling and shipping. Roland estimates that $70\%$ of the coupons will be redeemed, even though only $250,000$ coupons had been processed during $2025.$ What amount should Roland report as a liability for unredeemed coupons at December $31,2025?$