Beginning balance in Property Plant and Equipment $($PP&E$)$ is $$500,000.$ The ending balance in PP&E is $$525,000.$ During the year, the Company purchased $$75,000$ of PP&E$.$ The beginning balance in Accumulated Depreciation is $$75,000.$ The ending balance in Accumulated Depreciation is $$85,000.$ The Company recorded $$33,000$ of depreciation expense during the year. What was the historical cost of the equipment that was disposed of during the year?

Select one:

a$.$

$$75,000$

b$.$

$$50,000$

c$.$

$$525,000$

d$.$

$$100,000$