Beetle Ltd$.$ had the following accounts in Year$1$: Revenue$$ $$100,000,$ COGS$$ $$65,000,$ Salaries$$ $$45,000,$ Gain on Sale of Assets$$ $$20,000,$ Administrative Expenses$$ $$8,000.$ Which of the following is$$ correct?

A$.$

Beetle Ltd$.$ will have a$$ non$-$capital loss carryforward of$$ $$4,000$ at the end of the year.

B$.$

Beetle Ltd$.$ will have a$$ non$-$capital loss carryforward of$$ $$18,000$ at the end of the year.

C$.$

Beetle Ltd$.$ will have a$$ non$-$capital loss carryforward of$$ $$8,000$ at the end of the year.

This is the correct answer.D$.$

Beetle Ltd$.$ will have a$$ non$-$capital loss carryforward of$$ $$0$ at the end of the year.