The financial statements of Blue Fin Marina reflect depreciation expenses of $$41,600$ and interest expenses of $$27,900$ for the year. The current assets increased by $$31,800$ and the net fixed assets increased by $$28,600.$ What is the amount of the net capital spending for the year?

a$.$

$$13,000$

b$.$

$$60,400$

c$.$

$$28,600$

d$.$

$$21,600$

e$.$

$$70,200$