Assume a company is considering paying back all of its accounts payable using its cash. The balance sheet shown below reports the current information at the firm $($before paying back its accounts payable$).$ What would the firm's net working capital be if the firm uses its cash to eliminate the accounts payable?

All numbers in millions.

Current Assets Current Liabilities

Cash $49$ Accounts payable $38$

Accounts receivable $21$ Notes payable$/$short$-$term debt $5$

Inventories $18$

Total current assets $88$ Total current liabilities $43$

Long$-$Term Assets Long$-$Term Liabilities

Net property, plant,

and equipment $122$ Long$-$term debt $134$

Total long$-$term assets $122$ Total long$-$term liabilities $134$

Total Liabilities $177$

Stockholders' Equity $33$

Total Assets $210$ Total Liabilities and $210$

Stockholders' Equity

Group of answer choices

$$45$ million

$$88$ million

$$131$ million

$$7$ million