if a compan ships goods at mark up $30\%$ to its local branch which has $45,500$ begining inventory, for $160,000$ at cost$.$ the branch sold $80\%$ off avalible goods for $$250,000.$ In the working paper to combined the statements the balance in the combined statements for overvaluation is:

A$.42500$

B$.$ zero

C$.10500$

D$.48000$