From the following list of accounts, determine the amount that would be properly classified as Capital Assets (property, plant, and equipment).

Land Used in Business = $100,000

Machinery Leased from Others (no liability has been recorded) = 60,000

Accumulated Depreciation = (80,000)

Inventories = 124,000

Land Held for Future Plant Site = 40,000

Building = 200,000

Investment in Shares of Construction Co. Inc. = 50,000

None of the others alternatives are correct

$260,000

$220,000

$280,000

$360,000