28)ABC Industries spent $386,000 to purchase equipment three years ago. This equipment is currently valued at $276,000 on today's statement of financial position but could be sold for $298,000. Net working capital is $66,000 and long-term debt is $171,000. What is the book value of shareholders' equity?

Select one:

a. $161,000

b. $49,000

c. $171,000

d. $183,000

e. $105,000