P$.$ $$427,000$ but a fair value of $$593,000.$ Kimmel has equipment $(10-$year remaining life$)$ with a book value of $$297,000$ but a fair value of $$463,000.$ Paar uses the equity method to record its investment in Kimmel. On December $31,2023,$ Paar has equipment with a book value of $$298,900$ but a fair value of $$497,900.$ Kimmel has equipment with a book value of $$207,900$ but a fair value of $$417,000.$ What is the consolidated balance for the Equipment account as of December $31,2023?$

Multiple Choice

$$914,900$

$$506,800$

$$672,800$

$$623,000$