A company is obligated to pay its creditors $6,865 at the end of the year. If the value of the company's assets equals $7,161 at that time, what is the value of shareholders' equity?

$0

$296

$148

$296

$14,026

(Not sure if the tax rates have anything to do with this problem or my next problem so I'm inserting it just incase. If it is needed then it goes with this problem)

The tax rates are as shown below:

Taxable Income	Tax Rate
$0 50,000	15	%
50,001 75,000	25	%
75,001 100,000	34	%
100,001 335,000	39	%