A company presents the following items: Prepaid expenses $2,000$; Research and Development $38,000$; Salaries payable $7,000$; Provisions $3,000$; Profit for the year $2,000.$ The value of the share capital must be:

a$.$

$33,000$

b$.$

$28,000$

c$.$

$24,000$

d$.$

None of the above is correct