The carrying value of equipment belonging to Lino Limited was R$125000$ on $01$ January $2024($the start of the financial year$).$ Equipment, with a cost price of R$37000$ and accumulated depreciation of R$30000,$ is planned to be sold for R$6000$ on $31$ July $2024.$ New equipment with a cost price of R$65000$ will be purchased on $01$ August $2024.$ The total depreciation on equipment for $2024$ is estimated to be R$20000.$ What will be the carrying value of the equipment in the pro forma statement of financial position as at $31$ December $2024?$

A$.$ R$133000$

B$.$ R$163000$

C$.$ R$169000$

D$.$ R$164000$