The following selected accounts came from the Balance Sheet of Steve'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. $208,000 B. $440,000 C. $446,000 D. $348,000