Kramer Corporation made a basket purchase of three items. Item $x$ was appraised at $$24,000$; item $Y$ was appraised at $$37,000$; and item $Z$ was appraised at $$89,000.$ The purchase price was $$129,000.$ The amount at which item $x$ should be recorded is: $($Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.$)$

A$.$ $$27,907.$

B$.$ $$24,000.$

C$.$ $$20,640.$

D$.$ $$3,000$