Transic Corporation has the following financial data for 2016 and 2017.

	2017	2016
ASSETS
Current Assets:
Cash	$ 48,000	$ 14,000
Marketable Securities	9,000	13,000
Accounts Receivable	35,000	24,000
Other Current Assets	15,000	18,000
Total Current Assets	107,000	69,000
Fixed Assets (net)	140,000	130,000
Total Assets	$247,000	$199,000
LIABILITIES
Current Liabilities	$ 72,000	$ 52,000
Long-term Liabilities	50,000	37,000
Total Liabilities	$122,000	$ 89,000
Total Stockholders' Equity	$125,000	$110,000
Total Liabilities And Stockholders' Equity	$247,000	$199,000

What is Transic's working capital for 2017?

a.$90,000

b.$18,000

c.$125,000

d.$35,000