SunClear had $$420,000$ in fixed assets, and $$20,000$ worth of raw material inventory at the beginning of $2023.$ During $2023,$ they sold $$1,100,000$ worth of product $($sales revenue$)$ and incurred $$210,000$ in labor costs, $$80,000$ in marketing expenses, and $$215,000$ in other fixed costs, including rent and utilities. At the end of $2023,$ they had $$40,000$ worth of raw material inventory. Assume that SunClear uses a $12\%$ depreciation rate per year for fixed assets. Their Inventory and Investment $($I&I$)$ at the start of $2023$ is

$400,000$

$460,000$

$505,000$

$440,000$

$20,000$

$550,000$

$420,000$