The following selected accounts came from the Balance Sheet of Lisa's Restaurant Supply Company. Merchandise inventory $98,000, Land (used in the business) $140,000, Building $250,000, Accumulated Depreciation, Building $(42,000), and Patent $92,000. The total dollar amount of assets to be classified as Property, Plant, and Equipment (P,P,E) is:

• A. $440,000
• B. $446,000
• C. $348,000
• D. $208,000