On January $1,$ Tracey Company purchased equipment with an invoice cost of $$237,600.$ The company paid $8\%$ sales taxes on the invoice cost and an additional $$1,000$ to ship the equipment to the company$$s facilities. On January $15,$ the company hired an outside company to train its employees on the new equipment at a cost of $$2,400.$

How much is the capitalized cost of the equipment?

Select one:

a$.$ $$216,000$

b$.$ $$260,008$

c$.$ $$236,680$

d$.$ None of the above