Janet Maple sold her apple orchard in $2022$ for $$80,000.$ Her adjusted basis at the time of sale was $$60,000.$ She bought the orchard in $2015,$ but the trees did not produce a crop until $2018.$ Her pre$-$productive expenses were $$6,000.$ She elected not to use the uniform capitalization rules. Janet must treat what amount of the gain as ordinary income?

A$.$ $$4,000$

B$.$ $$6,000$

C$.$ $$8,000$

D$.$ $$10,000$