A company preparing for chapter 7 liquidation has to following liabilities:

. Note payable A of $116,000 secured by land having a book value of $63,000 and a fair value of $83,000.

. Note payable B of $146,000 secured by a building having a $73,000 book value and a $53,000 fair value.

. Note payable C of $73,000, unsecured.

. Administrative expenses payable of $33,000.

. Accounts payable of $133,000.

Income taxes payable of $43,000.

The company also has these other assets:

. Cash of $ 23,000.

. Inventory of $126,000 but with fair value of $ 73,000

. Equipment of $ 116,000 but with fair value of $ 63,000.

How much will each of the company 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 account payable

Payment on income tax payable