A Bank Has On-Balance-Sheet Assets with a Book Value of $940

A bank has on-balance-sheet assets with a book value of $940 million and a market value of $985 million and on-balance-sheet liabilities with a book value of $900 million and a market value of $930 million. The bank also has off-balance-sheet assets currently valued at $150 million and off-balance-sheet liabilities worth $160 million. Stockholders' net worth should be valued at ________ million.

A) $30
B) $40
C) $45
D) $50
E) $55