4) Uptown Cleaners is being liquidated. The building has been sold for a net of $670,000 but the mortgage due is $738,000. The remaining assets were sold with net proceeds of $154,000. Administrative costs, wages and benefits, and consumer claims equal $136,000. The firm also owes $58,000 in taxes. The secured claims total $46,000 and the unsecured claims are $138,000. What percentage of their total claims will the secured creditors be paid?

i)11.2%

ii)8.8%

iii) 0%

iv)41.2%

v) 39.1%