The following accounts were taken from the records of a company as of December 31, 2019: Account Payable $47,000, Account Receivable $20,000, Building $215,000, Cash $15,000, Land $76,000, Bonds $35,000, Land (held for speculation) $120,000, Goodwill $28,000, Salaries & Wages Payable $75,000, Accumulated Depreciation Building $92,000, Prepaid rent expense $12,000, Unearned Service Revenue $8,000, Patent $50,000. Based on the above information, Total Current Assets is: Select one: a. $22,000. b. $27,000. c. $47,000. d. $49,000.