Charleston Inc. acquired $75\%$ of Savannah Manufacturing on January $1,2023.$ During $2023,$ Charleston sold Savannah $$460,000$ of goods, which had cost $$380,000.$ Savannah still owned $20\%$ of the goods at the end of the year. In $2024,$ Charleston sold goods with a cost of $$520,000$ to Savannah for $$700,000,$ and Savannah still owned $25\%$ of the goods at year$-$end. What amount of gross profit from intra$-$entity sale should be deferred in $2024?$

$$ a$.$ $$27,000.$

b$.$ $$45,000.$

c$.$ $$16,000.$

d$.$ $$0.$

e$.$ $$12,000.$