Tim Co$.$ a dealer of heavy eqiuipment bought the equipment from the manufacturer In Feb $2018$ for $$20,000.$ On march $31,$ year $1,$ the dealer sold this equipment to Heavy Machines Inc. for $$25,000,$ under the following terms : $3\%$ discount if paid within $30$ days $,1\%$ discount if paid after $30$ days but within $60$ days $,$ or payable in full within ninety days $,$ if not earlier. However $,$ the agreement had a clause that Heavy Machines could return this equipment to Tim if Heavy Machines was unable to resell the equipment before the expiry of the $90-$day payment period, in which case Heavy Machine$$s payment obligation would be cancelled. How much should be included for the sale of this equipment to Heavy Machines in the net sales of Tim for the year ended March $31,$ year $1?$A$.$ $$0$B$.$ $$24,250$c$.$ $$24,750$D$.$ $$25,000$