Michelle commenced to practice as a solicitor on $1$st June $2021.$

Accounts were prepared for the $18-$month period to $30$th November $2022$ showing profits of

$45,000$ and for the $12$ months ended $30$th November $2023$ showing profits of $24,000.$ Michelle$$s

Case II income for $2023$ is :

a$)48,000$

b$)23,500$

c$)24,000$

d$)$ None of the above