Four years ago, Oman Copper purchased a machine at a cost of OMR 123,000. This equipment is currently valued at OMR 41,000 on today's balance sheet but could actually be sold for OMR 37,500. This is the only fixed asset the firm owns. Net working capital is OMR 40,000 and long-term debt is OMR 76,500. What is the book value of shareholders' equity? Select one:

a. OMR 10,000 b. OMR 13,000 c. OMR 1,000 d. OMR 4,400 e. OMR 4,500