48. Corporation has filed a voluntary petition to reorganize under Chapt ll of the Bankruptcy Reform Act. Its creditors are considering an attempt to force liquidation The company currently holds cash of S6,000 and accounts receivable of $25,000. In addition, company owns four plots of land. The first two (labeled A and B) cost $8,000 the and D cost the company $20,000 and $25,000, respectively. A mortgage lien is attached to each parcel of land as security for four different notes payable of $15,000 each. Presently, the land can be sold for the following: Plot A $16,000 Plot B $11,000 Plot C $14,000 Plot D $27,000