At the time of her death, linda owned a city apartment with a fair market value of $400000 and a mortgage of $150000. She also had a vintage car collection valued at $60000 with no liens. Her remaining credit card debt was $4000. For the purpose of calculating probate fees, what is the net value of her estate?

a) 310,000

b) 314,000

c) 460,000

d) 256,000