A company has a balance sheet that looks like this:

• *Inventory: $200,000*

• *Accounts receivable: $10,000*

• *Cash: $50,000*

• *Accrued Liabilities: $30,000*

• *Current portion of long-term debt: $25,000*

• *Total current assets: $260,000*

• *Total current liabilities: $55,000*

What is the noncash working capital?

- 205,000

- 180,000

- 260,000

- 155,000