Holly, Incorporated has a building that originally cost $$415,000.$ Holly expects to be able to sell the facility for $$109,000$ at the end of its useful life. The balance of the related Accumulated Depreciation account is $$247,500.$ The depreciable cost of the facility is:

a $$167,500.$

b $$138,500.$

c $$306,000.$

d $$109,000.$