$1)$ Six years ago, a firm paid $$84,000$ in cash for equipment. Last year, the company spent $$7,600$ on equipment upgrades. The company no longer uses this equipment and has received a cash offer of $$39,600$ from a buyer. The current book value of the equipment, including all updates, is $$32,200.$ If the company decides to keep the equipment and use it for a new project, what value, if any, should the company assign to the equipment?

A$)$ $$0$

B$)$ $$39,600$

C$)$ $$39,800$

D$)$ $$84,000$

E$)$ $$91,600$