As a Result of Loan Write-Offs, Bank a Has to Be

As a result of loan write-offs, Bank A has to be liquidated by the regulators. The book value of the assets and liabilities of the bank is presented below (in millions of dollars) . The market value of the loans has been estimated at $240 million. What is the current net worth (market value) of the bank?

A) +$40 million.
B) $0 million.
C) -$40 million.
D) -$60 million.
E) -$100 million.