Abbey Co$.$ sold merchandise to Gomez Co$.$ on account, $$35,000,$ terms n$/45.$ The cost of the goods sold was $$24,500.$ Abbey Co$.$ issued a credit memo for $$3,600$ for merchandise returned that originally cost $$1,700.$ What is the amount of gross profit earned by Abbey Co$.$ on these transactions?

a$.$ $$10,500$

b$.$ $$31,400$

c$.$ $$8,600$

d$.$ $$30,772$