Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .The following data are available for a heating, ventilating, and air conditioning (HVAC) vent manufacturer started as a new company four years ago when the construction cost index was 120:
* = "of long-term assets at historical cost"
-What is the net book value (NBV ) of the long-term assets at current cost at the end of year 4?

A) $640,000
B) $426,667
C) $720,000
D) $810,000
E) $540,000