At year$-$end, Martin Corporation acquired a $100\%$ ownership interest in Benson Corporation at a cost of $$400,000$ cash. Martin determined that Benson$$s inventory was undervalued by $$20,000$ on the acquisition date. Martin had retained earnings totaling $$172,000,$ common stock totaling $$48,000,$ total assets of $$480,000,$ and total liabilities of $$260,000$ just prior to the consolidation. Benson$$s net assets had a book value of $$230,000$ at the time of acquisition, with $$70,000$ reported as common stock and $$160,000$ reported as retained earnings. How much will Martin report as total shareholders$$ equity on its consolidated Balance Sheet immediately after the acquisition?

$$220,000$

$$450,000$

$$240,000$

$$352,000$