On July $20,2023,$ Kelli purchases office equipment at a cost of $$24,000.$ Kelli elects out of bonus depreciation but makes the election to expense for $2023.$ She is self$-$employed as an attorney, and in $2023,$ her business has a net income of $$6,000$ before considering this election to expense. What is the maximum amount that Kelli may deduct for $2023$ under the election to expense, assuming she elects to expense the entire $$24,000$ purchase?

a$.$ $$24,000$

b$.$ $$1,000$

c$.$ $$3,000$

d$.$ $$12,000$

e$.$ $$6,000$