$7.$ Miley Company purchased equipment that had a $$300,000$ price tag. $3\%$ tax was paid. The shipping and installation costs totaled $$5,000.$ In order to get the equipment ready for use, Miley had to hire a crew of specialists to conduct test runs. That cost $$10,000.$ On the suggestion of the city$$s beloved mayor, Miley had the equipment painted yellow and green, the city$$s proud colors. The painting job cost $$2,000.$ What is the total cost of equipment to be listed in the balance sheet?

a$.$ $$300,000$

b$.$ $$309,000$

c$.$ $$314,000$

d$.$ $$324,000$

e$.$ $$326,000$