Harrison acquires $5-$year property in February $2021$ that cost $$80,000$ and is depreciated using the half$-$year $($or mid$-$year$)$ convention. If Harrison sold the property on August $23,2023$ for $$50,000,$ what is the amount of gain that he would report if he: $($i$)$ elected $$179$ but elected out of bonus depreciation $-$$ $q,$ ; or did not elect $179$ depreciation and elected out of bonus depreciation $-$ $ $q,?$

A$)($i$)$ $$50,000$; $($ii$)$ $$30,720.$

B$)($i$)$ $$80,000$; $($ii$)$ $$19,280.$

C$)($i$)$ $$50,000$; $($ii$)30,720.$

D$)($ii$)50,000$ ; $($ii$)$ $$19,280.$