Pent Corp. acquired $100\%$ of Subtle Corp.$$s outstanding capital stock for $$890,000$ cash. Immediately before the acquisition, the balance sheets of both corporations reported the following:

Pent Subtle

Assets $$4,000,000$ $$1,500,000$

Liabilities $$1,400,000$ $$720,000$

Common stock $2,000,000620,000$

Retained earnings $500,00080,000$

Accumulated other comprehensive income $100,00080,000$

Liabilities and equity $$4,000,000$ $$1,500,000$

At the date of purchase, the fair value of Subtle$$s assets was $$100,000$ more than the aggregate carrying amounts. In the consolidated balance sheet prepared immediately after the purchase, the consolidated equity should equal

Select one:

a$.$ $$3,490,000$

b$.$ $$3,480,000$

c$.$ $$3,380,000$

d$.$ $$2,600,000$