td background images

Hello,
I have a webpage I'm working on in .net/C#.  I have a master page inside the root that references an images folder also inside the root folder.  The master page contains a content placeholder that brings int he Home page (inside the root).  When viewing the home page locally it bring in the master page and the master page images correctly.  I have a Reports page that is in a subfolder that also references the master BUT when viewed locally I cannot see all the images on this page.
I have norrowed it down ( i think) to the way the is coded for the image.
THIS WORKS WHEN VIEWED LOCALLY ON THE REPORTS AND HOME PAGES(JUST AND IMAGE):
<td height="19" width="18">
<img src="images/topRightCornerWhite.gif" runat="server" />
td>
THIS DOES NOT WORK ON THE REPORTS BUT DOES ON THE HOME PAGE(BACKGROUND IMAGE):
<td style="background-image:url(images/topWhite.gif); height:19px" runat="server">td>
I ALSO TRIED THIS BUT IT DID NOT WORK EITHER(BACKGROUND IMAGE):


 
Is there a better way that I should be coding the background image of the cell?
When the Reports page is fired and references the master, does the image path within the master being referenced from the master or from the path of the reports page?
 
Any help would be great!  thanks!
Jonathan