The marketing department of Cullumber and Company has developed a strategy to increase sales. For every $$100$ of purchases made by a customer, the customer receives a $$5$ gift card with no expiration date. Cullumber assumes the redemption rate on the gift card is $90\%.$ Cullumber has the following information:

Sales of $$12,800,000$ for $2025$

Gift card redemptions of $$76,800$ for $2025$

Gift card liability at December $31,2024$ of $$64,000$

What is the amount of the liability at December $31,2025?$

Gift card liability, Dec. $31,2025$ $