Paar Corporation bought $100$ percent of Kimmel, Incorporated, on January $1,2021.$ On that date, Paar's equipment $(10-$year remaining life$)$ has a book value of $$342,500$ but a fair value of $$497,500.$ Kimmel has equipment $(10-$year remaining life$)$ with a book value of $$251,000$ but a fair value of $$406,000.$ Paar uses the equity method to record its investment in Kimmel. On December $31,2023,$ Paar has equipment with a book value of $$239,750$ but a fair value of $$437,750.$ Kimmel has equipment with a book value of $$175,700$ but a fair value of $$387,400.$ What is the consolidated balance for the Equipment account as of December $31,2023?$

Multiple Choice

$$523,950$

$$825,150$

$$570,450$

$$415,450$