Taylor Industries Has Current Liabilities of $54,900 and Accounts Receivable

Taylor Industries has current liabilities of $54,900 and accounts receivable of $88,700.The firm has total assets of $395,000 and net fixed assets of $265,100.The owners' equity has a book value of $147,500
) What is the amount of the net working capital?

A) $77,400
B) $75,000
C) $33,800
D) $8,500
E) -$2,400