The following information is for Sunny Day Real Estate: Sunny Day Real Estate Balance Sheet December 31, 2014 Accounts Payable $ 60,000 Salaries and Wages Payable 15,000 Mortgage Payable 85,000 Total Liabilities 160,000 Cash $ 25,000 Prepaid Insurance 30,000 Accounts Receivable 50,000 Inventory 70,000 Land Held for Investment 85,000 Land 120,000 Building $100,000 Less Accumulated Depreciation (20,000) Trademark 70.000 Total Assets $530,000 Owner's Capital 370,000 80,000 Total Liabilities and Owner's Equity $530,000 The total dollar amount of assets to be classified as property, plant, and equipment is A. $200,000 B. $220,000 C. $285,000. D. $305,000