Listed below are year-end account balances ($ in millions) taken from the records of Symphony Stores.

	Debit		Credit
Accounts receivable	675
Building and equipment	930
Cash	43
Interest receivable	45
Inventory	34
Land	160
Notes receivable (long-term)	498
Prepaid rent	39
Supplies	8
Trademark	53
Accounts payable			634
Accumulated depreciation			75
Additional paid-in capital			472
Dividends payable			27
Common stock (at par)			12
Income tax payable			57
Notes payable (long-term)			864
Retained earnings			306
Deferred revenue			38
TOTALS	2,485		2,485

What is the amount of working capital for Symphony?

Multiple Choice:

A) $43 millions.

B) $103 millions.

C) $76 millions.

D) $88 millions.