Bank of America $($BofA$)$ had the following items on its spreadsheet for the first quarter of $2024$:$1.$ Interest earned was $$57\mathrm{.}5$ billion for the bank from loans, all investments, and cash positions$2.$ Total interest expenses was $$12\mathrm{.}9$ billion from deposits and long term borrowings$\mathrm{.}3.$ Non$-$interest income totaled $$42\mathrm{.}6$ billion and includes fee income for products and services such as bank account and service fees, trust income, loan and mortgage fees, brokerage fees. Calculate BofA net income and prepare its Income Statement.