Determined the common stock for Bertinelli Corp. based on the following information: cash = $390,000; patents and copyrights = $710,000; accounts payable = $500,000; accounts receivable = $139,000; tangible net fixed assets = $3,200,000; inventory = $225,000; notes payable = $180,000; accumulated retained earnings = $1,175,000; long-term debt = $1,630,000.

A. $1,901,000

B. $948,000

C. $1,539,000

D. $1,410,000

E. $1,179,000