Included in the $($draft$)$ accounting profit before tax of C Ltd is proceeds from sale of plant of $$25,000$ and accounting carrying amount of plant sold of $$32,000.$ For tax purposes, the carrying amount of the plant sold was $$27,000.$ What is the impact of this transaction for C Ltd$.$ in accordance with the requirements of AASB$112$ Income Taxes?

$$ a decrease in taxable profit of $$5,000$ compared to accounting income

a decrease in taxable profit of $$2,000$ compared to accounting income

an increase in taxable profit of $$2,000$ compared to accounting income

an increase in taxable profit of $$5,000$ compared to accounting income