Theta Corp. has the following financial highlights:
Net income	$245,000
Current Assets	$650,000
Net Property, Plant & Equipment	$776,000
Deferred LT Tax Liability	$155,000
Current Liabilities	$567,000
Goodwill	$456,890
Long-term Debt	$476,000
Depreciation	$125,000
The Total Shareholders' Equity section will be

	a.	684,890
	b.	439,890
	c.	809,890
	d.	724,980