Josef exchanged land $($tax basis of $$34,000),$ that he had held for $4$ years as an investment, for similar land valued at $$42,000$ which was owned by Adrian. In connection with this transaction, Adrian assumed Josefs $$11,000$ mortgage. As a result of this transaction, Josef should report a long$-$term capital gain of how much in $2023?$

a$.$ $$0$

b$.$ $$8,000$

C$.$ $$11,000$

d$.$ $$19,000$