On January 1, 2019, plant assets, net are $200,000. On December 31, 2019, plant assets, net are $250,000. Depreciation expense for the year is $20,000. During the year, plant assets were acquired for $155,000 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? O $105,000 O $77,000 O $85,000 $0