Simon's Hot Chicken purchased its building seven years ago at a price of $141,150. The building could be sold for $180,750 today. The company spent $66,950 on other fixed assets that could be sold for $59,450. The company has accumulated depreciation of $81,750 on its fixed assets. The company has current liabilities of $37,700 and net working capital of $19,250. What is the ending book value of net fixed assets?