The Financial Statements of Mark's Auto Repair Reflect Cash of $4,600

The financial statements of Mark's Auto Repair reflect cash of $4,600, accounts receivable of $11,500, accounts payable of $22,900, inventory of $17,800, long-term debt of $42,000, and net fixed assets of $63,800. The firm estimates that if it wanted to cease operations today it could sell the inventory for $25,000 and the fixed assets for $49,000. The firm could also collect 100 percent of its receivables. What is the market value of the assets?

A) $32,800
B) $39,900
C) $74,000
D) $90,100
E) $97,700