In $2024,$ Lists$-$N$-$Things, Inc. reported gross profit of $$74,366,482,$ along with $$4,000,000$ of dividends from a $35\%$ owned corporation. The corporation also reported $$77,075,610$ of operating expenses. a$)$ How much is Lists$-$N$-$Things net operating loss for $2024?$ b$)$ Assume Lists$-$N$-$Things projects taxable income in $2025$ to be $$1,355,826$ before applying any net operating loss carryover. How much of the net operating loss will the corporation be able to deduct next year, and how much carryover will it still have, if any?