Smith Company paid $$75,000$ cash for inventory on January $1,2000.$ On December $31,2000,$ the entire inventory had been sold for $$97,000,$ and the company's balance sheet showed accounts receivable of $$55,000.$ If inventory is Smith's only cost, then ignoring taxes, what is the company's accounting profit and cash flow for $2000?$

$$33,000$;$$42,000$

$$33,000$;$-$$$42,000$

$$22,000$;$-$$$33,000$

$-$$$22,000$;$$42,000$