text: Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
  ### Context:
  CREATE TABLE table_1601027_1 (earpads VARCHAR, headphone_class VARCHAR, us_msrp VARCHAR)
  ### Question:
  How many values for earpads correspond to the headphone class Prestige and a US MSRP of $79?
  ### Answer:
  SELECT COUNT(earpads) FROM table_1601027_1 WHERE headphone_class = "Prestige" AND us_msrp = "$79"