22) Luther Corporation Consolidated Balance Sheet December 31, 2006 and 2005 (in $ millions) Liabilities and Stockholders' Assets 2006 2005 Equity 2006 2005 Current Assets Cash 50.7 Current Liabilities 58.5 Accounts payable 84.4 73.5 Notes payable/short-term Accounts receivable 54.9 39.6 debt 9.4 9.6 Current maturities of long- Inventories 44.7 42.9 term debt 39.8 36.9 Other current assets 6.1 3.0 Other current liabilities 6.0 12.0 Total current assets 156.4 144.0 Total current liabilities 139.6 132.0 Long-Term Assets Long-Term Liabilities Land 66.8 62.1 Long-term debt 222.3 168.9 Buildings 106.2 91.5 Capital lease obligations Equipment 115.7 99.6 Less accumulated depreciation (56.5) (52.5) Deferred taxes 22.8 22.2 Net property, plant, and equipment 232.2 200.7 Other long-term liabilities Goodwill 60.0 Total long-term liabilities 245.1 191.1 Other long-term assets 63.0 42.0 Total liabilities. 384.7 323.1 Total long-term assets 355.2 242.7 Stockholders' Equity 126.9 63.6 Total liabilities and Total Assets 511.6 386.7 Stockholders' Equity 511.6 386.7 Refer to the balance sheet above. What is Luther's net working capital in 2005? A) $12 million B) $11.258 million C) $24 million D) $10.4 million