The Following Information Pertains to Polk Company: Property, Plant And \begin{array}{rrrr}
\text

Multiple Choice

The following information pertains to Polk Company: Property, plant and $\begin{array}{rrrr}\text { Currentassets } & \$ 100,000 & \text { Currentliabilities } & \$ 75,000 \\\text { equipment } & 150,000 & \text { Long term liabilities } & 100,000\\\text { Constructioninprogress } &50,000&\text { Stockholders'equity }&125,000\\\text { Total assets }&\$300,000&\text { Total equities }&\$300,000\end{array}$ Invested capital is _ if it is defined as stockholders' equity.

A) $225,000
B) $125,000
C) $300,000
D) $250,000