20 POINTS! Jenny is building a rectangular garden around a tree in her yard. The southwest corner of the garden will be 2 feet south and 3 feet west of the tree. The northeast corner of the garden is 1 foot north and 4 feet east of the tree. What will be the area of jenny's garden?
A. 117 square feet
B. 96 square feet
C. 75 square feet
D. 60 square feet