32. On December 31, the Franklin Family had a net worth of $180,000. In January, the Franklins acquired a new automobile valued at $12,000, which reduced the family's total cash by $5,000 and increased their liabilities by $7,000, and they experienced a $20,000 bonanza because of unrealized stock market gains. What is the family's net worth after these changes? (A) $180,000 (C) $200,000 (B) $192,000 (D) $212,000