The Play House's December 31,2013,balance Sheet Showed Net Fixed Assets

The Play House's December 31,2013,balance sheet showed net fixed assets of $1,238,000 and the December 31,2014,balance sheet showed net fixed assets of $1,416,000.The company's 2014 income statement showed a depreciation expense of $214,600.What was the firm's net capital spending for 2014?

A) $36,600
B) $42,400
C) $392,600
D) $404,400
E) $416,600