$9$ Sandra was terminated from ModTek after $20$ years of service. She was offered $$18,000$ as a termination package. After going to court over the amount offered, Sandra was awarded an additional $$42,000,$ which was paid late in the same year. Sandra's lawyer charged her $$8,000$ in legal fees and she paid this bill before the end of the year. Sandra received a salary of $$19,000$ before her position was terminated. After her termination, she received $$8,000$ from a DPSP that she transferred directly to an RRSP$.$ She did not rollover any amount to her RRSP$.$ How much taxable income would Sandra declare on her tax return for the year?

a$)$ $$31,500$

b$)$ $$65,500$

c$)$ $$71,000$

d$)$ $$79,000$