show me how to do this? The separate condensed balance sheets of Patrick Corporation and its wholly$-$owned subsidiary, Sean Corporation, are as follows:

$\backslash$table$[[\backslash$table$[[$BALANCE SHEETS$],[$December $31,2023]]],[$Items$,$Patrick,Sean$],[$Cash$,$$$80,000,$$$60,000],[$Accounts receivable $($net$),140,000,25,000],[$Inventories$,90,600,50,000],[$Plant and equipment $($net$),625,000,280,000],[$Investment in Sean,$460,000,$e$],[$Total assets,$$1,395,600,$$$415,000],[$Accounts payable,$$160,000,$$$95,000],[$Long$-$term debt,$110,000,30,000],[$Common stock $($$$10$ par$),340,000,50,000],[$Additional paid$-$in capital,$0,10,000],[$Retained earnings,$785,000,230,000],[$Total liabilities and shareholders' equity,$$1,395,000,$$$415,000]]$

Additional Information:

On December $31,2023,$ Patrick acquired $100$ percent of Sean's voting stock in exchange for $$460,000.$

At the acquisition date, the fair values of Sean's assets and liabilities equaled their carrying amounts. respectively, except that the fair value of certain items in Sean's inventory were $$25,000$ more than their carrying amounts.

In the December $31,2023,$ consolidated balance sheet of Patrick and its subsidiary, what amount of total assets should be reported?

A$.$ $$1,375,000$

B$.$ $$1,395,000$

C$.$ $$1,520,000$

D$.$ $$1,980,000$