Bourne Freestyle has cost of goods sold of $$92,511,$ interest expense of $$4,608,$ dividends paid of $$3,200,$ depreciation of $$14,568,$ an increase in retained earnings of $$11,920,$ and a tax rate of $30$ percent. What is the Earnings before interest and taxes $($EBIT$)?$

$$26,280\mathrm{.}00$

$$23,747\mathrm{.}24$

$$34,296\mathrm{.}00$

$$42,122\mathrm{.}42$

$$31,543\mathrm{.}10$