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 23,000 $5,000 for Employee #2) 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 Total unsecured non-priority liabilities are calculated to be what amount? $48.000 O $72.350 O $91,000 0 $97.350