Assume that the following asset group has been deemed impaired by $$500,000($as a group$).$

Asset$/$Liability

Pre$-$Impairment Net Carrying Value

Fair Value

Asset A

$$900,000$

$$600,000$

Asset B

$$300,000$

$?$

Asset C

$$450,000$

$$400,000$

Asset D

$$600,000$

$?$

Per your understanding of the application of ASC $360,$ what would be the post$-$impairment carrying value for Asset C$?$

Group of answer choices

$$350,000$

$$400,000$

$$450,000$

$$0$