Blossom Co$.$ is a retail store operating in a state with a $7\%$ retail sales tax. The retailer may keep $2\%$ of the sales tax collected. Blossom Co$.$ records the sales tax in the Sales Revenue account. The amount recorded in the Sales Revenue account during May was $$750070.$

The amount of sales taxes $($to the nearest dollar$)$ to be recognized as a liability for May is

$$49070.$

$$61932.$

$$52505.$

$$67506.$