Simon's Hot Chicken purchased its building seven years ago at a price of $140,720. The building could be sold for $180,400 today. The company spent $66,760 on other fixed assets that could be sold for $59,160. The company has accumulated depreciation of $81,200 on its fixed assets. The company has current liabilities of $37,480 and net working capital of $19,080. What is the ending book value of net fixed assets?

• $126,280

• $170,000

• $163,760

• $158,360

• $207,480