The following selected balances were extracted from the accounting records of Rossi Medical Equipment on December $31,203.$

Accounts payable: $$3,200$

Accounts receivable: $$14,800$

Auto expense: $$1,900$

Building: $$30,000$

Cash: $$7,400$

Fee revenue: $$56,900$

Interest expense: $$2,500$

Land: $$18,000$

Loan payable: $$40,000$

Tax expense: $$3,300$

Utilities expense: $$4,100$

Wage expense: $$37,500$

Select the option that indicates Rossi's total assets as of December $31.$