On November $12,2023,$ Hubert Robbins sells $100$ shares of Loser Inc. for $$120$ a share. He had purchased these shares several years ago for $$220$ each. On November $18,2023,$ he purchases $80$ shares of Loser Inc. for $$100$ per share. On December $22,2023,$ he purchases $50$ shares of Loser Inc. at $$80$ a share. What is the ACB of the $130$ shares that he owns after the December $22,2023$ purchase?

Question $21$ options:

$$22,000.$

$$14,000.$

$$12,000.$

$$20,000.$