Prancer Inc. $($Prancer$)$ purchased $40,000$ voting shares out of Starter Corporation's $50,000$ outstanding voting shares for $$320,000$ on January $1,2023.$

On the date of acquisition, Starter's common shares and retained earnings were valued at $$120,000$ and $$180,000,$ respectively. Starter's book values approximated its fair values on the acquisition date with the exception of a patent and a trademark, neither of which had been previously recorded. The fair values of the patent and trademark on the date of acquisition were $$15,000$ and $$45,000$ respectively.

On January $2,2023,$ Prancer sold $7,000$ shares of Starter on the open market for $$84,000.$

Prancer uses the equity method to account for its investment in Starter.

Which of the following is the correct carrying amount of the "Investment in Starter" account after the sale?

Multiple Choice

$$313,000$

$$320,000$

$$280,000$

$$264,000$