A company that was to be

liquidated had the following liabilities:

$\backslash$table$[[$Income Taxes,$ $10,000,],[$Notes Pavable securod by land,$100\mathrm{.}000,],[$Accounts Payable,$$50,000,],[$Salaries Payable $($ $$12,000$ from Employees #$1,,],[$and $$2000$ for Employee #$2)14,000,],[$Administrative expenses for liquidation,$20,000,],[,,],[$The company had the following assets,Book Value: Current Assets, $$100,000,$ land, $$50,000,$ building, $$150,000/$ Fair Value, Current Assets, $$95,000,[$Land$,$ $$75,000,$Building, $$200,000]]$

Total unsecured nonpriority liabilities are calculated to be what amount?