Caleb purchased land as an investment on January $12,2020,$ for $$80,000.$ On January $31,2023,$ Caleb sold the land for $$33,000$ cash. In addition, the purchaser assumed the mortgage of $$62,000$ on the land. What is the amount realized $($not gain realized$)$ on the sale of the land?

a$.$ $$95,000$

b$.$ $$103,000$

c$.$ $$10,000$

d$.$ $$23,000$