ABC Mutual Insurance Company reported the following balance sheet values at the end of last year: Unearned Premiums $50,000 Bonds $600,000 Premium Balances Due $50,000 Policy Liabilities $400,000 Unpaid Claims and Adjustment Expenses $150,000 Common Stock Held $100,000 Cash $50,000 Based on this information, what was ABC's year-end surplus value? Available answer options Select only one option A $100,000 B $200,000 C $300,000 D $400,000