Caitlin McKenna invested $$40,000$ cash, $$120,000$ in accounts receivable that has an associated allowance for bad debts of $$8,000,$ inventory with a book value of $$25,000$ and a fair market value of $$32,000,$ and store equipment with a book value of $$80,000$ and a fair market value of $$65,000.$ What amount should be credited to Caitlin's capital account?

a$.$ $$265,000$

b$.$ $$257,000$

c$.$ $$272,000$

d$.$ $$249,000$