Marrison Ltd bought plant and machinery on $1$ October $2019$ for $12,000.$ It has an expected life of five years and an expected residual value of $2,000.$ On $30$ June $2023$ the plant and machinery was sold for $7,500.$ Harrison$$s year$-$end is $31$ December. Its accounting policy is to charge depreciation monthly, straight line.

The profit on disposal of the machine in the statement of profit or loss at $31$ December $2023$ is$?$

A$.2,000$

B$.3,000$

C$.1,500$

D$.4,500$