On January $1,2017,$ Cole Corp. paid $$1,020,000$ to acquire Katy Co$.$ Katy maintained separate incorporation. Cole used the equity method to account for the investment. The following information is available for Katy's assets, labilities, and stockholders' equity accounts on January $1,2017$ :

$\backslash$table$[[,$Book Values,Fair Values$],[$Current assets,$ $120,000,$$ $120,000],[$Land$,72,000,192,000],[$Building $($twenty year lide$),240,000,268,000],[$Equipment $($ten year life$),540,000,$$$16,000],[$Current labilities,$24,000,24,000],[$Long$-$term liabilities,$120,000,210,000],[$Common stock,$228,000,],[$Additional paid$-$in capital,$384,000,],[$Retained earnings,$216,000,]]$

Kary earned net income for $2017$ of $$126,000$ and paid dividends of $$44,000$ during the year.

The $2017$ total excess amortization of fair$-$value allocations is calculated to be:

Select one:

A $$(2,400).$

B$.$ $$4,000.$

C $$1,0000.$

D$.$ $$6\mathrm{.}400.$

E $$3,800.$