On January 1, 2011, Harrison Corporation spent $2,600,000 to acquire control over Involved, Inc. This price was based on paying $750,000 for 30 percent of Involved's preferred stock, and $1,850,000 for 80 percent of its outstanding common stock. As of the date of the acquisition, Involved's stockholders' equity accounts were as follows:

What is the total acquisition-date fair value of Involved? Please provide detailed calculation.

A.	$2,600,000

B.	$4,812,500

C.	$3,062,500

D.	$2,312,500

E.	$3,250,000