Nancy, Inc. purchased a long$-$haul truck from Sebring Trucks for $$300,000.$ Nancy paid $$1,360$ freight for delivery of the truck and $$8,600$ to install radio and computer equipment in the truck. The truck driver went to a special school $($at no charge to Nancy$)$ to learn the computer technology. This training would have cost $$2,400$ if Nancy had not bought new radio and computer equipment. The state charged a $5\%$ sales tax on the truck's invoice price. What is the capitalized cost of the truck?

$$300,000$

$$308,600$

$$317,200$

$$324,960$