Use the following data to determine the total dollar amount of assets to be classified as property, plant, and equipment.

Skysong, Inc.
Balance Sheet
December 31, 2017
Cash		$195000		Accounts payable	$207000
Accounts receivable		155000		Salaries and wages payable	31500
Inventory		173000		Mortgage payable	235000
Prepaid insurance		88200		Total liabilities	$473500
Stock investments		256000
Land		263000
Buildings	$321000			Common stock	$382200
Less: Accumulated depreciation	(61500)	259500		Retained earnings	740000
Trademarks		206000		Total stockholders' equity	$1122200
Total assets		$1595700		Total liabilities and stockholders' equity	$1595700

A)$58400

B)$987500

C)$728500

D)$522500