E Co acquires $60\%$ of the issued share capital of S Co midway through its accounting year on $30$ April $20$X$2.$

In their separate statements of profit or loss, the profits before tax of the two companies for the year ended $31$ December $20$X$2$ are:

E Co $$350,000$

S Co $$600,000$

What profit before tax is reported in the consolidated statement of profit or loss for the year ended $31$ December $20$X$2,$ in accordance with IFRS$3$ Business Combinations?

$$950,000$

$$590,000$

$$710,000$

$$750,000$

I will give you $15$ downvote from $15$ different account if you accepted