On January 1, 2019, plant assets, net are

$210,000

and on December 31, 2019, plant assets, net are

$370,000.

Depreciation expense for the year is

$90,000.

No plant assets were sold or exchanged during the year. What is the cost of the plant assets acquired during the year?

A.

$120,000

B.

$250,000

C.

$160,000

D.

$0