Phosphoric Company reported capital assets, net of accumulated depreciation, on January $1,2017,$ at $$645,000$ and $$732,500$ on December $31,2017.$ The income statement showed depreciation of $$48,300$ and a $$5,600$ loss on sale of capital assets. Phosphoric Company acquired $$213,000$ of capital assets during the year. The proceeds from the sale of capital assets were:

A$)$ $$125,500$

B$)$ $$89,900$

C$)$ $$71,600$

D$)$ $$77,200$