Martha's Enterprises Spent $2,400 to Purchase Equipment Three Years Ago

Martha's Enterprises spent $2,400 to purchase equipment three years ago.This equipment is currently valued at $1,800 on today's balance sheet but could actually be sold for $2,000.Net working capital is $200 and long-term debt is $800.Assuming the equipment is the firm's only fixed asset, what is the book value of shareholders' equity?

A) $200
B) $800
C) $1,200
D) $1,400
E) The answer cannot be determined from the information provided