To find the total equity of the business after the write-off, we need to subtract the total liabilities from the total assets.

Total assets - Total liabilities = Total equity $500,000 - $300,000 = $200,000

However, since the write-off reduces the net fixed assets by $20,000, we need to subtract this amount from the total equity.

Total equity - Write-off amount = New total equity $200,000 - $20,000 = $180,000

Therefore, the total equity of the business after the write-off is $180,000.

The correct answer is: c. $180,000


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