The following assets are included in Fortible Auto Parts, Inc.'s December 31, 2016, balance sheet.

Accounts Receivable (net of Allowance for Uncollectible Accounts)	$ 65,000
Accumulated Depreciation, Building	32,000
Building	150,000
Cash	80,000
Land	160,000
Merchandise Inventory	90,000
Trademark	125,500

The total dollar amount of assets classified as property, plant, and equipment on Fortible Auto Part's December 31, 2016, classified balance sheet is:

a.$250,000.

b.$278,000.

c.$375,000.

d.$310,000.