Big Beаr BBQ Cоmpаny sоld 200 smоkers during 2025 for $1,700 eаch together with a 1-year warranty. Warranty claims are estimated to be $150 per smoker. Actual warranty claims on the smokers in 2025 were $12,550. Actual warranty claims on the smokers in 2026 are $18,500. What amount of warranty liability would Big Bear report at December 31, 2025?