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

A$.28000$

B$.12,000$

C$.40,000$

D$.28000$