On January 1, 2017, plant assets, net are $190,000. On December 31, 2017, plant assets, net are $300,000. Depreciation expense for the year is $19,000. During the year, plant assets were acquired for $147,000 with cash. There is a Gain on sale of plant asset of $12,000.

What is the book value of the plant asset sold during the year?