On May 1, Darwin Company reported the following account balances:

Current assets 110,000

Buildings & equipment (net) 250,000

Total assets 360,000

Liabilities 85,000

Common stock 150,000

Retained earnings 125,000

Total liabilities and equities 360,000

On May 1, Beaver paid $400,000 in stock (fair value) to combine with Darwin. To effect the merger, Beaver paid finder's fee of $20,000 and legal fees of $12,000. Beaver also paid $9,000 of audit fees related to the issuance of stock, stock registration fees of $5,000, and stock listing application fees of $3,000. On May 1, book value of Darwin Company's assets and liabilities approximated market value except for inventory with a fair value $10,000 more than its book value, building and equipment with a fair value $50,000 more than its book value, and liabilities with a fair value $5,000 more than its book value. All assets and liabilities were immediately recorded on Beaver's books. How much should Beaver include as part of total assets (not total net assets) acquired from the Darwin merger?

A $440,000

B $360,000

C $430,000

D $490,000