Cullumber Company purchased machinery for $$338000$ on January $1,2021.$ Straight$-$line depreciation has been recorded based on a $$38000$ salvage value and a $5-$year useful life. The machinery was sold on May $1,2025$ at a gain of $$7000.$ How much cash did Cullumber receive from the sale of the machinery?

$$85000.$

$$105000.$

$$65000.$

$$71000.$