A company that was to be liquidated had the following liabilities: Income Taxes $ 15,000 Notes Payable secured by land 120,000 Accounts Payable 48,000 Salaries Payable ($18,000 for Employee #1 and $5,000 for Employee #2) 23,000 Administrative expenses for liquidation 25,000 The company had the following assets: Book Value Fair Value Current Assets $ 130,000 $ 115,000 Land 60,000 100,000 Building 175,000 220,000 Required: Total assets, available to pay liabilities with priority and unsecured creditors, are calculated to be what amount? Multiple Choice $305,000 $320,000 $100,000 $365,000 $335,000