On December $31,2020,$ The Water Street Theatre had net fixed assets of $$812,650$ while the December $31,2021$ balance sheet showed net fixed assets of $$784,900.$ Depreciation for $2021$ was $$84,900.$ What was the firm's net capital spending for $2021?$

$$42,410$

$$51,600$

$$57,150$

$$46,620$

$$54,400$