Net sales of Clean Spectacles is $$90,000,$ cost of goods sold is $$54,000,$ selling expenses are $$17,000,$ and general expenses are $$12,500.$ Which of the following is its gross profit?

a$.$ $$36,000$

b$.$ $$19,000$

c$.$ $$83,500$

d$.$ $$173,500$

e$.$ $$6,500$