Ivanhoe Corp. purchased equipment for their diagnostic services division. The invoice price was $$240000.$ This did not include the $5\%$ sales tax. Transportation costs of $$3800$ were incurred to ship the equipment from the factory to Ivanhoe's destination. In addition, part of the wall adjacent to the entry door had to be removed $($and then rebuilt$)$ to provide an entrance large enough for the delivery of the equipment for a cost of $$1700.$ What is recorded as the cost of the equipment?

$$ $$257500$

$$255800$

$$240000$

$$252000$