A company had purchased a vehicle on $3$ July $2021$ at a cost of $$26000.$ The useful life was $3$ years and the residual

value $$2000.$ The company uses straight line depreciation method to depreciate vehicles, records depreciation to the

nearest month, and has an end of year reporting date $31$ December.

On $31$ December $2023,$ the company decided to derecognise the vehicle as it no longer produced economic benefits.

After all end of year adjusting entries are posted and the vehicle is derecognised, what impact on profit for $2023$ will

these entries have:

a$.$ No impact. The entries only affect the balance sheet.

b$.$ To reduce profit by $$10000.$

c$.$ To reduce profit by $$14000.$

d$.$ To reduce profit by $$20000.$