Upstart Solutions Has Cash of $25,000, Inventory of $50,000, Land

Multiple Choice

Upstart Solutions has cash of $25,000, inventory of $50,000, land valued at $100,000, mortgage payable of $90,000, and accounts payable of $5,000. What is the amount of its stockholders' equity?

A) $270,000
B) $80,000
C) $175,000
D) $95,000
E) $90,000