On January 1, 2017, plant assets, net are $190,000. On December 31, 2017, plant assets, net are $290,000. Depreciation expense for the year is $21,000. During the year, plant assets were acquired for $154,000 with cash. There is a Gain on sale of plant asset of $11,000. What is the book value of the plant asset sold during the year? OA. $22,000 OB, $0. O C. $33,000. OD, $54,000