Ivy Corporation reported the following amounts on its most recent financial statements, December $31,2023$:

Contributed Capital $ $125,000$

Total revenue $ $600,000$

Total Assets $ $500,000$

Dividends $ $12,000$

Total Liabilities: $ $150,000$

Beginning retained earnings $ $160,000$

Expenses for the year ended December $31,2023$ would be: