In $2022,$ Oriole Ltd$.$ issued $$57,000$ of $8\%$ bonds at par, with each $$1,000$ bond being convertible into $100$ common shares. The company had revenues of $$76,700$ and expenses of $$44,600$ for $2023,$ not including interest and tax. $($Assume a tax rate of $25\%.)$ Throughout $2023,1,800$ common shares were outstanding, and none of the bonds were converted or redeemed. $($For simplicity, assume that the convertible bonds' equity element is not recorded.$)$

$($a$)$

Calculate income available to common shareholders.

Income available to common shareholders $