Bagel Corp currently has $$855,000$ of common equity and no debt. The new CFO wants to employ enough debt to raise the debt$-$to$-$equity ratio to $40\%,$ using the proceeds from borrowing to buy back common stock at its book value. How much must the firm borrow to achieve the target debt ratio?

$($a$)$ $$342,000$

b$.$ $$244,286$

c$.$ $$513,000$

d$.$ $$610,714$

e$.$ $$318,060$