Plenti$-$Good Foods has ending net fixed assets of $$98,700$ and beginning net fixed assets of $$84,900.$ During the year, the firm sold assets with a total book value of $$13,200$ and also recorded $$9,800$ in depreciation expense. How much did the company spend to buy new fixed assets?

a$.-$$$23,900$

b$.$ $$40,700$

c$.$ $$37,400$

d$.$ $$9,200$

e$.$ $$36,800$