Glo's Glasses Balance Sheet Lists Net Fixed Assets as $20

Glo's Glasses balance sheet lists net fixed assets as $20 million. The fixed assets could currently be sold for $25 million. Glo's current balance sheet shows current liabilities of $7 million and net working capital of $3 million. If all the current accounts were liquidated today, the company would receive $9 million cash after paying $7 million in liabilities. What is the book value of Glo's assets today? What is the market value of these assets?

A) $10 million, $16 million
B) $10 million, $35 million
C) $30 million, $35 million
D) $30 million, $41 million