Joe Conners is a member of a partnership with a December $31$ fiscal period. Joe's share of the $2023$ partnership allocations are as follows:

$$ Business Loss of $$25,000.$

$$ Charitable Donations of $$1,000.$

Joe withdrew $$10,000$ from the partnership in $2023.$ Joe's ACB at January $1,2023$ was $$59,000.$ What is the ACB of Joe's partnership interest on January $1,2024?$

Question $2$ options:

$$33,000.$

$$25,000.$

$$24,000.$

$$23,000.$