Four years ago, Oman Copper purchased a machine at a cost of OMR 132,000. This equipment is currently valued at OMR 44,000 on today's balance sheet but could actually be sold for OMR 40,500. This is the only fixed asset the firm owns. Net working capital is OMR 42,900 and long-term debt is OMR 82,500. What is the book value of shareholders' equity? Select one: a. OMR 4,500 b. OMR 900 c. OMR 4,400 d. OMR 13,000 e. OMR 10,000