CLA is trying to estimate its Pretax Income for the fiscal year $2024$ given the following information for $2023$: Revenue was $$369,000,$ cost of goods sold and administrative expenses were $$280,500,$ depreciation was $$25,800,$ and interest expenses was $$18,000.$ Using the percent of sales method, and assuming $20\%$ growth in sales and no change in interest expense, calculate the firm's pretax income.

$$34,920$

$$57,240$

$$53,640$

$$37,260$

$$62,700$