At December 31, 2009, Itah Inc

At December 31, 2009, Itah Inc. has $80,000 of assets and $45,000 of stockholders' equity. On January 5, 2010, the company bought $25,000 of assets by incurring a liability. Itah's liabilities and stockholders' equity after the purchase are, respectively,

A) $0 and $15,000.
B) $0 and $70,000.
C) $60,000 and $20,000.
D) $60,000 and $45,000.
E) $105,000 and $20,000.