C owns $10\%$ of the issued shares of Q Ltd$.$ The shares owned by C have an ACB of $$70,000$ and PUC of $$7,000.$ D$,$ a third$-$party purchaser who does not currently own any shares of Q Ltd$.,$ intends to purchase $20\%$ of the shares owned by C for $$600,000.$ After the purchase, what is the PUC of the shares owned by D$?$