The Gom Smith Corporation has the following items: Cash, $5,000; Machinery, $55,300; Building, $167,200; Land $66,000; Note payable bank, $11,500; Long-term debt, $67,200; Accounts payable, $33,600; Taxes payable, $5,300; Accounts receivable, $42,000; Inventory, $10,500. What is the amount of net fixed assets for this corporation?