Determine What Signs on Values of X and Y Would $123$

Determine what signs on values of x and y would make the statement true. Assume that x and y are not 0.
-It is recommended that a woman who is pregnant should exercise such that her heart rate does not exceed 140 beats per minute. Use absolute value notation to write an expression that describes the difference
Between the heart rate achieved by each of the following pregnant women and the recommended
Maximum heart rate. Then evaluate that expression. (i) Abigail: 123 beats per minute
(i) Abigail: $123$ beats per minute
(ii) Mathilda: 146 beats per minute

A) (i) Abigail: $| 140 - 123 | = - 17$
(ii) Mathilda: $| 140 - 146 | = - 6$

B) (i) Abigail: $| 123 - 140 | = 17$
(ii) Mathilda: $| 146 - 140 | = 6$

C) (i) Abigail: $123 - 140 = - 17$
(i) Mathilda: $146 - 140 = 6$

D) (i) Abigail: $| 123 + 140 | = 263$
(ii) Mathilda: $| 146 + 140 | = 286$