What are the net fixed assets for the years 2016 and 2017?

Partial Income Statement Year Ending 2017 Sales revenue $350,000 Cost of goods sold $140,000 Fixed costs $43,000 Selling, general, and administrative expenses $28,000 Depreciation $46,000 ASSETS Cash Accounts receivable Inventories Fixed assets Accumulated depreciation (-) Intangible assets Partial Balance Sheet 12/31/2016 LIABILITIES $16,000 Notes payable $28,000 Accounts payable $48,000 Long-term debt $368,000 OWNERS' EQUITY $142,000 Retained earnings $82,000 Common stock $14,000 $19,000 $190,000 $47,000 $130,000 ASSETS Cash Accounts receivable Partial Balance Sheet 12/31/2017 LIABILITIES $26,000 Notes payable $19,000 Accounts payable $53,000 Long-term debt $448,000 OWNERS' EQUITY Retained earnings $82,000 Common stock $12,000 $24,000 $162,000 Inventories Fixed assets Accumulated depreciation (-) Intangible assets $62,000 $180,000