Stine Corp.'s balance balance reflected the following account balances at December 31, 2020:Accounts receivable (net) $38,000; Short-term investment $12,000; Accumulated depreciation on equipment and furniture $30,000; Cash $32,000; Inventory $6,000; Equipment $50,000; Patent $8,000; Prepaid expenses $4,000; Land $36,000. In Stine's December 31, 2020 balance sheet, the current assets total is

$180,000.00

$64,000.00

$154,000.00

$92,000.00