On $18$ September $2022$ Patrick sold eight hectares of land for $92,000.$ Patrick had originally purchased $14$ hectares of land on $1$ July $2012$ for $108,600$ and he sold six hectares of the land on $27$ September $2014$ for $37,800.$ The market value of the unsold eight hectares of land as at $27$ September $2014$ was $52,700.$ Patrick made no other capital disposals in the tax year $2022-23.$ What is Patrick's taxable gain in respect of the sale of the eight hectares of land?

$16,460$

$17,643$

$27,000$

$28,760$