Which of the Following Statements Is True

Which of the following statements is true?

A) If the liabilities owed by a business total $450 000,then the assets also total $450 000.
B) If the assets owned by a business total $500 000,then shareholders' equity also totals $500 000.
C) If the assets owned by a business total $90 000 and liabilities total $50 000,then shareholders' equity totals $40 000.
D) If the assets owned by a business total $90 000 and liabilities total $50 000,then shareholders' equity totals $140 000.