Round Up Corporation uses the cost model to account for its property, plant, and equipment, which were acquired on January 1, 2020, for $ 200,000. Round Up uses straight-line depreciation and estimates the assets will have an eight-year life with no residual value. Assuming Round Up did not experience any impairment losses, the December 31, 2021, net book value of the assets is $125,000. $ 200,000. $ 150,000. $ 175,000