A U.S. company acquired a Turkish subsidiary on January 1, 2021. The subsidiarys trial balances for January 1 and December 31, 2021 are presented below. All numbers are in thousands of lira.

	January 1, 2021 Balances Dr (Cr)	December 31, 2021 Balances Dr (Cr)
Cash, receivables	40,000	20,000
Plant & equipment, net	400,000	435,000
Liabilities	(175,000)	(170,000)
Capital stock	(115,000)	(115,000)
Retained earnings, January 1	(150,000)	(150,000)
Dividends		15,000
Sales revenue		(800,000)
Operating expenses	________	765,000
Total	0	0

New plant & equipment of 100,000 was acquired in 2021. Operating expenses include 65,000 of depreciation on plant & equipment, of which 10,000 is related to plant & equipment purchased in 2021.

Exchange rates (U.S.$/) are as follows:

January 1, 2021	$0.32
Plant & equipment acquired	0.33
Average for 2021	0.35
Dividends declared	0.37
December 31, 2021	0.40

Assume that the subsidiarys functional currency is the U.S. dollar. What are remeasured total assets for the subsidiary at December 31, 2021?

a. $182,000

b. $145,600

c. $148,100

d. $144,900