The following amounts pertain to the ABC Corporation at December 31:

Total current assets	$ 300,000
Total fixed assets	2,200,000
Total assets	2,500,000
Total current liabilities	120,000
Total liabilities	1,600,000
Total paid-in capital	400,000
Total equity	900,000

ABCs working capital at December 31 is

• A.$400,000

• B.$180,000

• C.$500,000

• D.$900,000