On January $1,$ Leg Company paid $$300,000$ for a $20$ percent interest in Moe Corporation's voting common stock, at which time Moe's stockholders' equity consisted of $$600,000$ capital stock and $$400,000$ retained earnings. Leg was not able to exercise any influence over the operations of Moe and accounted for its investment in Moe using the cost method. During the year, Moe had net income of $$200,000$ and paid dividends of $$150,000.$ The balance of Leg's Investment in Moe account at December $31$ is:

a $$330,000$

b $$310,000$

c $$307,500$

d $$300,000$