PC Company purchased all of the common stock of Silicon Company by issuing $400,000$ shares of its $$0\mathrm{.}10$ par value common stock, with a market value of $$15/$share$.$ PC Company incurred $$125,000$ in registration and issuing costs, and $$75,000$ in consulting and legal fees, paid in cash. The book value of Silicon Company at the date of acquisition was as follows:

Capital stock $ $2,000,000$

Retained deficit $(2,500,000)$

Accumulated other comprehensive income $100,000$

Total book value $ $(400,000)$

The carrying values of Silicon$$s reported assets and liabilities approximated fair value at the date of acquisition, but it has $$5,000,000$ in developed technology, not reported on its balance sheet but meeting criteria for capitalization per ASC Topic $805.$

PC$\text{'}$s journal entry to record this acquisition includes a debit to Investment in Silicon for:

Select one:

a$.$ $$5,835,000$

b$.$ $$5,960,000$

c$.$ $$6,000,000$

d$.$ $$5,760,000$