Nielsen Auto Parts Had Beginning Net Fixed Assets of $218,470

Nielsen Auto Parts had beginning net fixed assets of $218,470 and ending net fixed assets of $209,411. During the year, assets with a book value of $6,943 were sold. Depreciation for the year was $42,822. What is the amount of net capital spending?

A) $33,763
B) $40,706
C) $58,218
D) $65,161
E) $67,408