Freaky Fast Delivery Company, an accrual basis taxpayer, frequently has claims for damage to property the company delivered. Often the claim is not fled until a month after the delivery. In the past, Freaky has paid approximately $80\%$ of the claims. In $2024,$ claims fol$$100,000$ were fled and $$50,000$ was paid. The company refused to pay $$40,000$ of the claims $($because they were not valid$).$ The remaining $$10,000$ in claims were processed and paid in February $2025.$ Also, in February $2025,$ claims for $$8,000$ were fled for deliveries made in $2020,$ and $$6\mathrm{.}000$ was paid on these claims by March $15,2025.$ Freaky has not elected to use the recurring item exception to economic performance. Under the all$-$events and economic performance tests, Freaky can accrue which of the following as an expense for $2024?$

$$ $$56,000$

$$ $$66,000$

$$ $$60,000$

$$ $$50\mathrm{.}000$

$$ $$108\mathrm{.}000$