2.5 1/1/20X0 company B shows a book value of tangible fixed assets of 220.000 . During the year 20X0, company B acquired tangible fixed costs of 60.000 . The depreciation of tangible fixed assets for the year 20X0 amounted to 30.000 , and a sale of tangible fixed assets took place from which profits were generated from the sale of tangible fixed assets of 3.000 . The Balance Sheet 31/12/20X0 shows the tangible fixed assets with a book value of 170,000.00. What is the book value of the tangible assets sold (assuming that there were no other changes in the tangible assets account) and at what value were the fixed assets sold?