Owner's Equity and Total Assets Were $32,000 and $79,000 Respectively

Owner's equity and total assets were $32,000 and $79,000 respectively at the beginning of the period. Assets increased 50% and liabilities decreased 60% during the period. What is owner's equity at the end of the period?

A) $47,000
B) $43,300
C) $99,700
D) $105,700