A company preparing for a Chapter 7 liquidation has the following liabilities:

	Note payable A of $104,000 secured by land having a book value of $57,000 and a fair value of $77,000.
	Note payable B of $134,000 secured by a building having a $67,000 book value and a $47,000 fair value.
	Note payable C of $67,000, unsecured.
	Administrative expenses payable of $27,000.
	Accounts payable of $127,000.
	Income taxes payable of $37,000.

The company also has these other assets:

	Cash of $17,000.
	Inventory of $114,000 but with fair value of $67,000.
	Equipment of $104,000 but with fair value of $57,000.

How much will each of the company's liabilities be paid at liquidation

	Amount
Payment on note payable A
Payment on note payable B
Payment on note payable C
Payment on administrative expenses
Payment on accounts payable
Payment on income taxes payable