Hailey Beach Resort reports beginning property, plant, and equipment, net of amortization, of $645,000 and an ending amount of $732,500. The income statement shows amortization of $48,300 and a $5,600 loss on sale of property, plant, and equipment. Patton Park acquired $213,000 of property, plant, and equipment during the year. The cash received from the sale of property, plant, and equipment is:

A) $125,500

B) $71,600

C) $82,800

D) $77,200

Answer:B , why is the answer B need explanation