Based on the following information, calculate the working capital gap:

Cash and cash equivalents: $40,000$

Account payable: $10,000$

Accounts receivable: $20,000$

Accrued Expenses: $5,000$

a$.$ Working capital gap $=Rs15,000$

b$.$ Working capital gap $=Rs25,000$

c$.$ Working capital gap $=Rs5,000$

d$.$ Working capital gap $=Rs45,000$