The Following Accounts Have Been Selected from a Company's Balance

The following accounts have been selected from a company's balance sheet with values in 000's: Accounts payable $205, Inventory $405, Bank Overdraft $143, Land $2,780, Bonds $2,450, and Accounts Receivable $273. What is the amount of working capital available to the company?

A) ($75,000)
B) $68,000
C) $262,000
D) $330,000
E) $660,000