The Following Balance Sheet Accounts of a Foreign Subsidiary at December

The following balance sheet accounts of a foreign subsidiary at December 31, 2014, have been translated into Canadian dollars as follows: $\begin{array}{lrrr}&\text { Translated at }\\&\text { Current Rates }&\text {Historical Rates }\\\text { Accounts receivable, current } & \$ 600,000 & \$ 660,000 \\\text { Accounts receivable, long-term } & 300,000 & 324,000 \\\text { Inventories carried at market } & 180,000 & 198,000 \\\text { Goodwill } & 190,000 & 220,000\\&\$1,270,000&\$1,402,000\end{array}$
What total should be included in the translated balance sheet at December 31, 2014 for the above items? Assume the Canadian dollar is the functional currency.

A) $1,270,000
B) $1,288,000
C) $1,300,000
D) $1,354,000