Assets Carried at $100,000 Were Reported by a Bankrupt Company

Assets carried at $100,000 were reported by a bankrupt company at the beginning of a period. During the period, assets carried at $60,000 were sold for $45,000, and other assets carried at $10,000 were determined to be worthless. A statement of realization and liquidation reports "assets not realized" of:

A) $25,000
B) $30,000
C) $45,000
D) $55,000