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A is corrent. The solutions approach is to prepare a T- account for the liability.  The estimated warranty expense is 2% of annual net sales.  Therefore, the liability account is credited for $80,000 (2% × $4,000,000) in year 2. Since $50,000 of warranty expenditures were made during year 2, the ending balance in the liability account is $90,000.

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B is incorrect because it incorrectly deducts the beginning liability balance and adds the warranty payments to the current year liability. 
C is incorrect because it fails to consider the beginning liability and the warranty payments. 
D is incorrect because it fails to take into account the year 2 warranty liability.