Crane Co. has the following account balances at year-end. What is their working capital?

Cash 25,000

Accounts Receivable 40,000

Building 150,000

Equipment 50,000

Accounts Payable 15,000

Loan due in 3 years 60,000 a.) -10,000 b.) 100,000 c.) 50,000 d.) 60,000