The following financial information is from Cook Company:

Accounts Payable	$	55,000
Land	$	90,000
Inventory	$	10,500
Accounts Receivable	$	7,500
Equipment	$	8,000
Deferred Revenue	$	58,500
Short-Term Investments	$	20,000
Notes Receivable (due in 8 months)	$	45,500
Interest Payable	$	2,000
Patents	$	75,000

What is the total amount of property, plant, and equipment assuming the accounts above reflect normal activity?

Select one:

A.

$110,000.

B.

$165,000.

C.

$90,000.

D.

$98,000.