ART co$.$ with owner equity $($ordinary shares $1,000,0000,$ premium $1,500,000$ and retained earning $800,000)$ purchased $80\%$ of SAD co$.$with owner equity $($ordinary shares $300,0000,$ premium $400,000$ and retained earning $300,000)$ by isuing $100,000$ of its $2$$ par and $9$ market price. In that date the inventory of SAD was under valued by $30,000,$ equipment under valued buy $60,000(5$ years$),$ the ordinary shares in consolidation statements is:

A$.1,100,000$

B$.1,500,000$

C$.1,300,000$

D$.1,200,000$