Question $14$: Answer $\_\_\_\_\_$

On July $1,2023,$ Lazer, Inc. acquired all of the assets, with a fair value of $$400,000,$ and liabilities, with a fair value of $$150,000,$ of Tipco, Inc. for $$250,000$ cash. In addition, Lazer paid $$20,000$ in legal and accounting fees for the combination and expects to pay $$50,000$ to close one of Tipco's plants and relocate its employees. Which one of the following is the total amount of consideration that Lazer paid for Tipco in the business combination?

$$

A$)$ $$250,000$

B$)$ $$270,000$

C$)$ $$300,000$

D$)$ $$320,000$