A company preparing for a Chapter 7 liquidation has listed the following liabilities: Note payable A of $124,000 secured by land having a book value of $67,000 and a fair value of $87,000. Note payable B of $154,000 secured by a building having a $77,000 book value and a $57,000 fair value. Note payable C of $77,000, unsecured. Administrative expenses payable of $37,000. Accounts payable of $137,000. Income taxes payable of $47,000. The company also has these other assets: Cash of $27,000. Inventory of $134,000 but with a net realizable value of $77,000. Equipment of $124,000 but with a net realizable value of $67,000. Based on this information, how