Raine Company has a machine that originally cost $$90,000.$ Depreciation has been recorded for five years using the straight$-$line method, with a $$18,000$ estimated salvage value at the end of an expected nine$-$year life. After recording depreciation at the end of five years, Raine sells the machine. Prepare the journal entry to record the machine$$s sale for $($Round to the nearest dollar$)$:

$$65,000$ cash

$$50,000$ cash

$$44,000$ cash