Mandich Co. had the following amounts for its assets, liabilities, and stockholders' equity accounts just before filing a bankruptcy petition and requesting liquidation:

				Net
		Book		Realizable
		Value		Value
Cash	$	10,000	$	10,000
Accounts receivable		100,000		60,000
Inventory		350,000		350,000
Land		110,000		75,000
Building and equipment		700,000		300,000
Accounts payable		100,000
Salaries payable		70,000
Notes payable (secured by inventory )		300,000
Employees’ claims for contributions to person plan		10,000
Taxes payable		80,000
Liability for accured expenses		25,000
Bonds payable		500,000
Common stock		200,000
Additional paid-in capital		100,000
Retained earnings (deficit)		(115,000)

Of the salaries payable, $30,000 was owed to an officer of the company. The remaining amount was owed to salaried employees who had not been paid within the previous 80 days: John Webb was owed $10,600, Samantha Jones was owed $15,000, Sandra Johnson was owed $11,900, and Dennis Roberts was owed $2,500. The maximum owed for any one employee's claims for contributions to benefit plans was $800. Estimated expense for administering the liquidation amounted to $40,000.
On a statement of financial affairs , what amount would have been shown as assets available to pay liabilities with priority and unsecured creditors?

a. $390,000.

b. $445,000.

c. $660,000.

d. $795,000.

e. $495,000.