Ivanhoe Company has $60$ employees who work $8-$hour days and are paid hourly. On January $1,2025,$ the company began a program of granting its employees $10$ days of paid vacation each year. Vacation days earned in $2025$ may first be taken on January $1,2026.$ Information relative to these employees is as follows:

$\backslash$table$[[$Year$,\backslash$table$[[$Hourly$],[$Wages$]],\backslash$table$[[$Vacation Days Earned$],[$by Each Employee$]],\backslash$table$[[$Vacation Days Used$],[$by Each Employee$]]],[2025,$$$27\mathrm{.}50,10,0],[2026,29\mathrm{.}50,10,8],[2027,32\mathrm{.}50,10,10]]$

Ivanhoe has chosen to accrue the liability for compensated absences at the current rates of pay in effect when the compensated time is earned.

What is the amount of the accrued liability for compensated absences that should be reported at December $31,2027?$

$$212640.$

$$156000.$

$$184320.$

$$425280.$