On $1$ July $2023$ Amy started leasing a car from Finance Ltd$.$ The original cost of the car to Finance Ltd was $$55,000.$ On $30$ June $2020$ Amy paid out the lease and purchased the car from Finance Ltd for $$32,000.$ Amy then immediately sold the car for $$35,000.$ Over the period of the lease Amy had claimed tax deductions for lease payments of $$28,000$ over the period of the lease. The notional depreciation $($capital allowances$)$ on the car was $$24,000.$ What is the assessable profit on disposal of the car by Amy? a$.$ $$24,000$ b$.$ $$8,000$ c$.$ $$35,000$ d$.$ $$7,000$ e$.$ $$3,000$