Amazine Inc. purchased Class $8$ furniture for $$4,000$ in $2021.$ In $2023,$ this furniture was sold for $$1,00$ was $$10,300$ at the beginning of $2023$ and no Class $8$ property was purchased during the year. What undepreciated capital cost $($UCC$)$ of this class at the end of $2023?$

A$.$ $$7,440$

B$.$ $$9,300$

C$.$ $$1,860$

D$.$ $$8,240$