In the year of the ownership change $($change year$),$ Successor Corporation has a yearly $382$ limit of $$30,000.$ After the ownership change, the number of days remaining in the current year $($not a leap year$)$ is $73$ days. The initial year $382$ limitation is:

a$.$ $$6,000.$

b$.$ $$30,000.$

c$.$ $$0.$

d$.$ $$24,000.$

e$.$ $$6,300.$