Beni Corp. acquired $100\%$ of Carr Corp.$$s outstanding voting interests for $$430,000$ cash. Immediately before the acquisition, the balance sheets of the corporations reported the following:

Beni Carr

Assets $$2,000,000$ $$750,000$

Liabilities $$750,000$ $$400,000$

Common stock $1,000,000310,000$

Retained earnings $250,00040,000$

Liabilities and equity accounts $$2,000,000$ $$750,000$

At the acquisition date, the fair value of Carr$$s assets was $$50,000$ more than their aggregate carrying amount. In the consolidated balance sheet prepared immediately after the acquisition, the consolidated balance of the equity accounts is

Select one:

a$.$ $$1,680,000$

b$.$ $$1,650,000$

c$.$ $$1,600,000$

d$.$ $$1,250,000$