Fran Is Considering Permanently Closing Down Her Beauty Salon

Fran is considering permanently closing down her beauty salon. A consultant advises her that if she stays open for business, she will have operating revenues of $300,000 and operating costs of $280,000. In addition, Fran has paid $40,000 for fixtures that can be resold for $15,000 after she closes the beauty salon. The value of Fran's beauty salon, if she closes it, is $____.

A) -45,000
B) -35,000
C) -25,000
D) -5,000