On $12/31/2019,$ Harris Co$.$ acquired $60\%$ of the outstanding shares of Suffolk Corp. On the acquisition date, Harris held land with a book value of $$400,000$ and a fair value of $$500,000$; Suffolk held land with a book value of $$200,000$ and fair value of $$300,000.$ At what amount would land be reported in a consolidated balance sheet prepared immediately after the combination?

A$.$ $$520,000$

B$.$$$580,000$

C$.$ $$600,000$

D$.$ $$700,000$