Chadwick Industries Has Equipment with a Book Value of $18

Chadwick Industries has equipment with a book value of $18 million that could be sold today for $21 million. The inventory is valued at $5.6 million and could be sold to a competitor today for $5.1 million. The firm has $740 thousand in cash and customers owe them $2.6 million. What is the total market value of the firm's assets?

A) $26.04 million
B) $26.44 million
C) $28.70 million
D) $29.04 million
E) $29.44 million