Mr$.$ and Mrs$.$ Cone are investors in a mutual fund that is not part of a qualified retirement plan. For Year $1,$ the fund notified them that it had allocated an $$8,500$ capital gain to their account. Of this total, only $$7,500$ was distributed in Year $1.$ In addition, the fund paid $$500$ in federal tax on their behalf. What is the correct amount of long$-$term capital gain that the Cones should report on their Year $1$ tax return?

A$.$

$$9,000$

B$.$

$$8,500$

C$.$

$$0$

D$.$

$$7,500$