Zoya Company had the following financial highlights for the year ended September 30,202 : - Net income of $20 million - Current Assets of $60 million - Property, Plant, and Equipment of $75 million - Goodwill of $20 million - Current Liabilities of $50 million - Long-term debt of $40 million - Deferred tax liabilities of \$15 million The company's equity capital (shareholder's equity) on September 30,202 is: $40 million $30 million $20 million $50 million