Salen company purchased $100,000$ shares from total outstanding $1,000,000$ Batem company shares for $300,000$$ in $1/1\frac{?}{2023},$ at $31/12\frac{?}{2023}$ Batem declared and paid $120,000$ $ dividend and reported $400,000$ $net income for the year, salen investment in $31/12/2023$ should be:

A$.340,000$

B$.288000$

C$.300,000$

D$.328000$