Based on the following data, what is the amount of working capital?

Accounts payable

$ 32,000

Accounts receivable

64,000

Accrued liabilities

7,000

Cash

20,000

Intangible assets

40,000

Inventory

72,000

Long-term investments

100,000

Long-term liabilities

75,000

Marketable securities

35,000

Notes payable (short-term)

20,000

Property, plant, and equipment

625,000

Prepaid expenses

2,000

a. $190,000 b. $134,000 c. $118,000 d. $62,000