Pine Corp. is required to contribute, to an employee stock ownership plan $($ESOP$),10\%$ of its income after deduction for this contribution but before income tax. Pine's income before charges for the contribution and income tax was $$75,000.$ The income tax rate is $30\%.$ What amount should be accrued as a contribution to the ESOP?$$4,773$$$5,250$$$7,500$$$6,818$