Current assets$ $110,000$Buildings & equipment $($net$)250\mathrm{.}000$Total assets$ $360,000$Liabilities' $ $85,000$Common stock$150,000$Retained eamings$125\mathrm{.}000$Total liabilities and equities$ $360,000$On May $1,$ Beaver paid $$400,000$ in stock $($fair value$)$ for all of the assets and liabilities of Darwin, which will cease to exist as a separate entity, In connection with the merger, Beaver incurred $$11,000$ in accounts payable for legal and accounting fees.Beaver also agreed to pay $$60,000$ to the former owners of Darwin contingent on meeting certain revenue goals during the following year. Beaver estimated the present value of is probablity adjusted expected payment for the contingency at $520,000,$ in determining its offer, Beaver noted the following Darwin holds a building with a fair value $$30,000$ more than its book value. Darwin has a research and development activity in process with an appraised fair value of $$50,000.$ The project has not yet reached technological feasibility. Book values for Darwin's current assets and liabilities approximate fair values.How much should Beaver include as part of total assets acquired from the Darwin merger?. $$505,000$ $$545\mathrm{.}000$O $5485,000$ $$516,000$