Current assets = $60,000, long-term debt = $70,000, net fixed assets are $40,000 more than current liabilities, shareholders’ equity is four times less than total liabilities. What is shareholders’ equity?

A.            Below $25,000

B.            Between $25,000 and $45,000

C.            Between $45,000 and $65,000

D.            Between $65,000 and $85,000

E.            Between $85,000 and $105,000

F.            Between $105,000 and $125,000

G.           Between $125,000 and $145,000

H.            Above $145,000