Use this information to answer the following question.

Coyle Company
Balance Sheet
December 31, 20x5
Assets
Cash		$ 70,000
Short-term investments		56,000
Accounts receivable		28,000
Notes receivable (due in six months)		42,000
Merchandise inventory		98,000
Special fund for purchasing a building		112,000
Land		140,000
Building	$150,000
	Less accumulated depreciation	28,000	122,000
Trademark		92,000
Total assets			$760,000
Liabilities
Notes payable (due in one year)		$ 70,000
Accounts payable		30,000
Salaries payable		14,000
Mortgage payable (due in seven years)		146,000
Total liabilities			$260,000
Owner's Equity
Eddie Coyle, Capital			500,000
Total liabilities and owner's equity			$760,000

The total dollar amount of assets to be classified as property, plant, and equipment is

$374,000. $262,000. $354,000. $122,000.