A firm reported Net Fixed Assets of $2,388,000 on its end-ofyear 2020 balance sheet and Net Fixed Assets of $3,192,000 on its end-of-year 2021 balance sheet. If the depreciation expense of the firm's 2021 income statement was $456,791, what was the firm's net capital spending in 2021? \begin{tabular}{c} $1,260,791 \\ \hline$804,000 \\ \hline$2,194,000 \\ \hline$1,349,117 \\ \hline$2,468,083 \end{tabular}