ANV Inc. lists fixed assets of $100 million on its balance sheet. The firm's fixed assets have recently been appraised at $151 million. The firm's balance sheet also lists current assets at $15 million. Current assets were appraised at $14 million. Current liabilities book and market values stand at $10 million and the firm's long-term debt is $40 million. Calculate the market value of the firm's stockholders' equity. O $144 $136 O $116 O $114