On June $10,2023,$ Harrington's Computers sold Ridley a computer system, on account, for $$10,000.$ Harrington's Computers uses the accrual method. In $2024,$ when the balance on the account was $$6,000,$ Ridley filed for bankruptcy. Harrington was notified that it could expect to receive $60$ cents on the dollar of the amount owed. In $2025,$ final settlement was made and Harrington received $$5,000.$ How much bad debt loss can Harrington deduct, and in which year$($s$)?$

a$.2023$$$0$; $2024$$$0$; $2025$$$0$

b$.2023$$$0$; $2024$$$6,000$

c$.2024$$$3,600$

d$.2023$$$0$; $2024$$$2,400$; $2025$$$0$

e$.2023$$$10,000$