CREATE TABLE table_1601027_1 (earpads VARCHAR2, headphone_class VARCHAR2, us_msrp VARCHAR2)

How many values for earpads correspond to the headphone class Prestige and a US MSRP of $79?
SELECT COUNT(earpads) FROM table_1601027_1 WHERE headphone_class = "Prestige" AND us_msrp = "$79"
SELECT COUNT("earpads") FROM "table_1601027_1" WHERE "$79" = "us_msrp" AND "Prestige" = "headphone_class"