On August $8,2023,$ Sam, single, age $62,$ sold for $$210,000$ his principal residence, which he has lived in for $10$ years, and which had an adjusted basis of $$60,000.$ On November $1,2023,$ he purchased a new residence for $$80,000.$ For $2023,$ how much gain should Sam recognize on the sale of his residence?

a$.$ $$25,000$

b$.$ $$50,000$

c$.$ $$130,000$

d$.$ $$0$