Caiaphas operates a sole proprietorship, maintaining the business records under the cash$-$basis method of accounting. Caiaphas performs services for a client, Peter, in early $2023$ and sends Peter a bill for $$12,000.$ Six months later in $2023,$ before payment is received by Caiaphas, Peter files bankruptcy, with no assets available for distribution to unsecured creditors such as Caiaphas. Caiaphas can claim as a deduction in $2023$:

A$)$ $$12,000$ ordinary loss.

B$)$ $$3,000$ long$-$term capital loss.

C$)$ $$3,000$ short$-$term capital loss.

D$)$ $$0.$