Sandhill Limited provides a defined contribution pension plan for its employees. The plan requires the company to deduct $5\%$ of each employee's gross pay for each payroll period as the employee contribution. The company then contributes $7\%$ of the gross pay for the employer contribution. Both amounts are remitted to the pension trustee within $10$ days of the end of each month for the previous month's payrolls. At November $30,2023,$ Sandhill reported $$29,200$ of combined withheld and matched contributions owing to the trustee. During December, Sandhill reported gross salaries and wages expense of $$261,200.$ What amount of defined benefit expense will the company report for December $2023?$