On $31$ July $20$X$3$ Pride sold its entire $80\%$ shareholding in Stride for $$260,000,$ at which date the net assets of Stride were $$200,000.$ Pride had acquired the shares some years previously when Stride$$s net assets were $$140,000,$ recognising goodwill of $$20,000$ at acquisition. Pride measures the non$-$controlling interest using the fair value method, and at acquisition the non$-$controlling interest in Stride was $$24,000.$ Goodwill had not been impaired by the date of disposal. What gain will be recognised in Pride$$s consolidated statement of profit or loss in respect of the disposal of its shareholding in Stride?

A$.$ $$76,000$

B$.$$$4,000$

C$.$ $$64,000$

D$.$$$40,000$