On July $1,$ Pushway Corporation issued common stock for all of Stroker Company's common stock. This stock had a fair value that was $$200,000$ in excess of the equity of Stroker on the date of exchange. This difference was attributed to the excess of the fair value of Stroker's equipment over its carrying amount. The equipment has an estimated remaining life of $10$ years. In their separate financial statements, Pushway and Stroker reported depreciation expense for the year of $$400,000$ and $$100,000,$ respectively. For financial reporting, both use a calendar year and the straight$-$line depreciation method, with depreciation calculated on a monthly basis beginning with the month of acquisition. Consolidated depreciation expense for the year is

A$.$ $$400,000$

B$.$ $$500,000$

C$.$ $$510,000$

D$.$ $$460,000$