United Corporation bought $100$ percent of Kelly, Inc., on January $1,2024.$ On that date, United's equipment $(10-$year remaining

life$)$ has a book value of $$400,000$ but a fair value of $$500,000.$ Kelly has equipment $(10-$year remaining life$)$ with a book value of

$$220,000$ but a fair value of $$300,000.$ United uses the equity method to record its investment in Kelly. On December $31,2024,$

United has equipment with a book value of $$380,000$ but a fair value of $$470,000.$ Kelly has equipment with a book value of

$$196,000$ but a fair value of $$260,000.$ What is the consolidated balance for the Equipment account as of December $31,2024?$

$$640,000$

$$648,000$

$$730,000$

$$656,000$