Simon's Hot Chicken purchased its building seven years ago at a price of $139,860. The building could be sold for $179,700 today. The company spent $66,380 on other fixed assets that could be sold for $58,580. The company has accumulated depreciation of $80,100 on its fixed assets. Currently, the company has current liabilities of $37,040 and net working capital of $18,740. What is the ending book value of net fixed assets?

Multiple Choice

• $169,200

• $158,180

• $163,180

• $126,140

• $206,240