On January$1,2023,$ plant$$ assets, net are $ $200$ comma $000.$ On December$31,2023,$ plant$$ assets, net are $ $280$ comma $000.$ Depreciation expense for the year is $ $23$ comma $000.$ During the$$ year, plant assets were acquired for $ $151$ comma $000$ with cash. There is a Gain on sale of plant asset of $ $10$ comma $000.$ What are the cash proceeds from the sale of the plant$$ asset?

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Part $1$

A$.$

$$$$0$

B$.$$ $58$ comma $000$

$ $58$ comma $000$

C$.$$ $48$ comma $000$

$ $48$ comma $000$

D$.$$ $38$ comma $000$

$ $38$ comma $000$