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D is corrent. ASC Topic 825 provides that a company can elect the fair value option to record its warranties if the warranty liability can be satisfied by contracting with a third party. ASC Topic 820 provides that the fair value is the exchange price in an orderly transaction between market participants to sell the asset or transfer the liability in the principal or most advantageous market. Therefore, if the fair value option is elected, the fair value of the warranty liability is the cost to settle or transfer the liability in the market.
A is incorrect because, although the present value of the warranty obligation is $53,548, the warranty liability should be reported at the amount required to settle the warranty with a third party.
B is incorrect because Bixby elects to use the fair value option of reporting warranty liabilities, as provided by ASC Topic 825.
C is incorrect because Bixby must report a warranty liability on the balance sheet unless the company has been relieved from its warranty obligations.