On January $1,2024,$ the Coldstone Corporation adopted the dollar$-$value LIFO retail inventory method. Beginning inventory at cost and at retail were $$160,000$ and $$241,500,$ respectively. Net purchases during the year at cost and at retail were $$725,600$ and $$896,000,$ respectively. Markups during the year were $$11,000.$ There were no markdowns. Net sales for $2024$ were $$840,850.$ The retail price index at the end of $2024$ was $1\mathrm{.}05.$ What is the inventory balance that Coldstone would report in its $12/31/2024$ balance sheet?

Note: Do not round intermediate calculations.

Multiple Choice

$$234,400$

$$307,650$

$$203,260$

$$246,120$