Jordan, age $42,$ received a $$10,000$ eligible rollover distribution from her retirement plan. Her employer withheld $$2,000$ from her distribution. Within $60$ days, Jordan decides to roll over the $$8,000,$ but she does not contribute the $$2,000$ withheld by her employer to the new plan. Jordan will report what amount as taxable income on her tax return?

A$.$ $$0$B$.$ $$1,000$C$.$ $$2,000$D$.$ $$10,000$