B Co acquired $100\%$ of the voting common shares of SCo, by issuing bonds with a par value and fair value of $$75,000.$ Immediately prior to the acquisition, B reported total assets of $$250,000,$ liabilities of $$140,000,$ and stockholders' equity of $$110,000.$ At that date, S reported total assets of $$200,000,$ liabilities of $$125,000,$ and stockholders' equity of $$75,000$

Based on the preceding information, what amount of total assets did $B$ report in its balance sheet immediately after the acquisition?

Select one:

a$.325,000$

b$.450,000$

c$.375,000$

d$.250,000$