The Township of Thomasvilles General Fund has the following net resources at year end:

• $69,000 of prepaid insurance
• $410,000 rainy day fund approved by the township governing board with specific conditions for its use
• $1,800 of supplies inventory
• $60,000 state grant for snow removal
• $150,000 contractual obligations for the purchase of equipment
• Outstanding encumbrance of $105,000 for the purchase of furniture & fixtures (assume no contractual obligation)
• Total Fund Balance is $1,010,500

What would be the total Assigned fund balance?

a) $129,000

b) $315,000

c) $165,000

d) $105,000