Copper Corporation sold machinery for $$47,000$ on December $31,2023.$ The machinery had been purchased on January $2,2020,$ for $$60,000$ and had an adjusted basis of $$41,000$ at the date of the sale. For $2023,$ what should Copper report?

a$.$ A $1231$ gain of $$6,000.$ Wrong answer

b$.$ Ordinary income of $$6,000.$

c$.$ A $1231$ gain of $$3,000$ and $$3,000$ of ordinary income.

d$.$ A $1231$ gain of $$6,000$ and $$3,000$ of ordinary income.