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Certain balance sheet accounts of a forelgn subsidiary of Orchid Company have been stated in U$.$S$.$ dollars as follows:

$\backslash$table$[[,,$Stated at$],[-,$Current Rates,Historical Rates,$],[$Accounts receivable, current,$$225,000,$$$245,000,],[$Accounts receivable, long term,$130,000,140,000,],[$Land$,65,000,70,000,],[$Patents$,95,000,100,000,],[,$$$515,000,$$$555,000,]]$

This subsidiary's functional currency is the U$.$S$.$ dollar. What total should Orchid's balance sheet include for the preceding items?

Multiple Choice

$$525,000$

$$520,000$

$$535,000$

$$515,000$