Net worth (or owner’s equity) of a business is calculated as Total Assets minus Total Liabilities, reflecting the residual value attributable to owners. Option B (current assets minus liabilities) is incorrect, as it excludes non-current assets. Option C (expenditures from revenue) relates to profit, not net worth. Option D (current liabilities from equity) is incorrect, as it misapplies the accounting equation. This question aligns with the Accounting and Finance category, emphasizing financial position.