A firm has $$260,000$ in assets and $$160,000$ in stockholders' equity. It owes $$55,000$ from a long$-$term loan, and this is its only long$-$term liability. This firm has

$q,$ in total current liabilities.

a$.$ $$105,000$

b$.$ $$45,000$

c$.$ $$215,000$

d$.$ $$100,000$

e$.$ $$55,000$