Based on the following new data: Accounts payable $30,000 Accounts receivable $65,000 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 $36,000 Notes Payable, Current Portion $20,000 Property, plant, and equipment $625,000 Prepaid expenses $2,000 What is the amount of Working Capital? A. $238,000 B. $178,000 C. $64,000 D. $138,000