A distributor of parts for diesel engines sets his prices to conform to a gross margin of $52\%.$ What will be the distributor's price for an item that cost the distributor $$24\mathrm{.}00?$

$$46\mathrm{.}15$

$$72\mathrm{.}00$

$$50\mathrm{.}00$

$$61\mathrm{.}52$