The line chart given below shows the expenditure of two companies J and K in five different years.

L1 - The difference between average expenditure of company J in year A and B and the average expenditure of company K in year C and D.
L2 - The value of average expenditure of company K in all 5 years.
What is the value of (L2 - L1)?

A

540

B

420

C

490

D

350