ABC Corp. leases two buildings. The first lease started January $1,2023,$ and was for $3$ years at $$10,000$ per year rent. ABC paid $$30,000$ in January for the entire $3-$year term. The second lease started July $1,2023,$ and was for $5$ years at $$6,000$ per year rent. ABC paid $$30,000$ in June for the entire $5-$year term. What is the total rent expense ABC Corp. may deduct in $2023?$

$$60,000$

None of the answers are correct.

$$13,500$

$$13,000$