Sandhill Company offers a five$-$year w$$rranty on its products. Sandhill previously estimated warranty costs to be $3\%$ of sales but in $2025$ revised this estimate to $1\%$ due to process and quality control improvements. Sandhill reported warranty costs of $$81300$ on $$2710000$ of sales in $2023$ and $$96300$ on $$3210000$ in $2024.$ Sales revenue for $2025$ was $$5210000.$

What is Sandhill Company's warranty expense for $2025?$

$$0$

$$52100$

$$156300$

$$177600$