In $20$X$8,$ the following pledges were made: $$35,000$ in unrestricted contributions for use in $20$X$8$; $$20,000$ in contributions restricted for use in $20$X$9$; and a $$400,000$ contribution restricted for the establishment of a permanent endowment. It is anticipated that $10\%$ of all pledges except the endowment pledge will be uncollectible. Pledges receivable for $20$X$8$ should be

A$)$ $$449,500.$

B$)$ $$55,000.$

C$)$ $$455,000.$

D$)$ $$49,500.$