Micro Incorporated, started the year with net fixed assets of $$75,675.$ At the end of the year, there was $$97,225$ in the same account, and the company's income statement showed depreciation expense of $$13,555$ for the year. What was the company's net capital spending for the year?

Question $1$ options:

$$83,670$

$$21,550$

$$43,000$

$$35,105$

$$40,590$