Misty had reported a deferred tax asset of $$25,000$ and no valuation allowance at December $31,2023.$ In its December $31,2024,$ balance sheet, Misty Co$.$ had income taxes payable of $$60,000$ and a deferred tax asset of $$28,000$ before determining the need for a valuation account. No estimated tax payments were made during $2024.$ At December $31,2024,$ Misty determined that it was more likely than not that $25\%$ of the deferred tax asset would NOT be realized. In its $2024$ income statement, what amount should Misty report as total income tax expense?

$$64,000$

$$63,250$

$$62,000$

$$65,000$