The Following Assets Are Included in Bruce Auto Parts, Inc

The following assets are included in Bruce Auto Parts, Inc.'s December 31, 2010, balance sheet. $\begin{array}{ll} & \text { Accounts Receivable } \\\$ 50,000&\text { (net of Allowance for Uncollectible Accounts) } \\30,000 & \text { Accumulated Depreciation, Building } \\100,000 & \text { Building } \\60,000 & \text { Cash } \\130,000 & \text { Land } \\40,000 & \text { Land Held for Future Use } \\70,000 & \text { Merchandise Inventory } \\110,000 & \text { Trademark }\end{array}$ The total dollar amount of assets classified as property, plant, and equipment on Bruce Auto Parts' December 31, 2010, classified balance sheet is:

A) $200,000.
B) $230,000.
C) $240,000.
D) $310,000.