On January $1,2023,$ John Traverse purchases $12,000$ units of a mutual trust fund at a cost of $$720,000.$ In $2023,$ the trust fund makes a distribution of $$5\mathrm{.}00$ per unit. Of this total $$1\mathrm{.}50$ is a return of capital while the remaining $$3\mathrm{.}50$ interest income. John reinvests the total distribution for units that cost $$55$ each. What is the ACB of John's units on December $31,2023?$

$$59\mathrm{.}58$ per unit.

$$60\mathrm{.}00$ per unit.

$$53\mathrm{.}62$ per unit.

$$58\mathrm{.}21$ per unit.