Jessie purchased land as an investment on January $12,2018,$ for $$80,000.$ On January $31,2023,$ Jessie sold the land for $$33,000$ cash. In addition, the purchaser assumed the mortgage of $$70,000$ on the land. What is the amount of the realized gain or loss on the sale?

a$.$ $$15,000$ gain

b$.$ $$10,000$ loss

c$.$ $$47,000$ loss

d$.$ $$23,000$ gain