8. The Widget Co. purchased new machinery three years ago for $4 million. The machinery can be sold to the Roman Co. today for $2 million. The Widget Co.'s current balance sheet shows net fixed assets of $2,500,000, current liabilities of $1,375,000, and net working capital of $725,000. If all the current assets were liquidated today, the company would receive $1.9 million in cash. The book value of the Widget Co.'s assets today is _____ and the market value of those assets is _____.

A. $4,600,000; $3,900,000

B. $4,600,000; $3,125,000

C. $5,000,000; $3,125,000

D. $5,000,000; $3,900,000

E. $6,500,000; $3,900,000