Kerch Co. had beginning net fixed assets of $216,542, ending net fixed assets of $211,708, and depreciation of $40,459. During the year, the company sold fixed assets with a book value of $8,014. How much did the company purchase in new fixed assets?

a) $32,224

b) $43,639

c) $41,476

d) $35,625

e) $34,293