Pharoah Inc. has evaluated its process of calculating estimates of uncollectible accounts receivable. In the past, Pharoah calculated the Bad Debt Expense as a percentage of sales. It recorded Bad Debt Expense at $1\%$ of sales. Due to changes in the economic conditions, Pharoah will increase that percentage to $3\%.$ The change is made on January $1,2025.$ Sales in $2023$ were $$1560000$ and $$3060000$ in $2024.$ Sales in $2025$ total $$4060000,$ What is the Bad Debt Expense that Pharoah will record for $2025?$

$$213600$

$$154200$

$$40600$

$$121800$