Assuming there are no other items, determine total assets from the following information:

Accumulated depreciation = $8,000

Total Current Assets = $43,000

Prepaid rent (for the next 5 months) = $12,000

Allowance for doubtful accounts = $16,000

plant, property and equipment (gross) = $23,000

a) $43,000

b) $58,000

c) $74,000

d) $86,000