In January $2021,$ Swifty Corporation estimated that its year$-$end bonus to executives would be $$876000$ for $2021.$ The actual amount paid for the year$-$end bonus for $2020$ was $$796000.$ The estimate for $2021$ is subject to year$-$end adjustment. What amount, if any, of expense should be reflected in Swifty's quarterly income statement for the three months ended March $31,2021?$

$$219000.$

$$-0-.$

$$876000.$

$$199000.$