would you offer to pay that... or would it damage your defence? Though it couldn't damage your defence because you know you have to pay it so your offer now is really because it's the first opportunity you have had to put a figure on what might eventually be owed. That's the only reason you haven't yet paid it, and the reason you are getting sued.
If any one can understand all that, and comment on it, I'll be a more peaceful woman tonight!