The amount of the average investment for a proposed investment of $$103,000$ in a fixed asset with a useful life of $4$ years, straight$-$line depreciation, no residual value, and an expected total income of $$25,500$ for the $4$ years is

a$.$ $$25,500$

b$.$ $$25,750$

c$.$ $$51,500$

d$.$ $$6,375$