Nell sells a passive activity with an adjusted basis of $$53,000$ for $$108,000.$ Suspended losses attributable to this property total $$28,000.$ The total gain and the taxable gain are:

a$.$ $$55,000$ total gain; $$83,000$ taxable gain.

b$.$ $$10,000$ total gain; $$27,000$ taxable gain.

c$.$ $$55,000$ total gain; $$0$ taxable gain.

d$.$ $$55,000$ total gain; $$27,000$ taxable gain.