On January 1, 2017, plant assets, net are $200,000. On December 31, 2017, plant assets, net are $260,000. Depreciation expense for the year is $19,000. During the year, plant assets were acquired for $146,000 with cash. There is a Gain on sale of plant asset of $8000. What is the book value of the plant asset sold during the year?

A.

$59,000

B.

$86,000

C.

$67,000

D.

$0