Use this information to answer the following question
 The total dollar amount of assets to be classified as property, plant, and equipment is

A.$374,000.

B.$262,000.

C.$354,000.

D.$122,000

Coyle Company Balance Sheet December 31, 20x5 Assets Cash $ 70,000 Short-term investments 56,000 Accounts receivable 28,000 Notes receivable (due in six months) 42,000 Merchandise inventory 98,000 Special fund for purchasing a building 112,000 Land 140,000 Building $150,000 Less accumulated depreciation 28,000 122,000 Trademark 92,000 Total assets $760,000 Liabilities Notes payable (due in one year) $ 70,000 Accounts payable 30,000 Salaries payable 14,000 Mortgage payable (due in seven years) 146.000 Total liabilities $260,000 Stockholders' Equity Common Stock 100,000 Retained Earnings 400,000 Total Stockholders' Equity 500,000 Total liabilities and stockholders' equity S760,000