Sandhill Inc. has evaluated its process of calculating estimates of uncollectible accounts receivable. In the past, Sandhill 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, Sandhill will increase that percentage to $3\%.$ The change is made on January $1,2025.$ Sales in $2023$ were $$1710000$ and $$3210000$ in $2024.$ Sales in $2025$ total $$4210000.$ What is the Bad Debt Expense that Sandhill will record for $2025?$

$$126300$

$$222600$

$$42100$

$$164700$