Teddy's Pillows has beginning net fixed assets of $$463$ and

ending net fixed assets of $$534.$ Assets valued at $$311$ were sold

during the year. Depreciation was $$26.$ What is the amount of net

capital spending?a$)$ $$71$b$)$ $$97$c$)$ $$408$d$)$ $$45$e$)$ $$249$