Wildhorse Company offers a five$-$year warranty on its products. Wildhorse previously estimated warranty costs to be $3\%$ of sales but in $2025$ revised this estimate to $1\%$ due to process and quality control improvements. Wildhorse reported warranty costs of $$81600$ on $$2720000$ of sales in $2023$ and $$96600$ on $$3220000$ in $2024.$ Sales revenue for $2025$ was $$5220000.$

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

$$178200$

$$52200$

$$0$

$$156600$