A firm is facing financial difficulties due to overleverage and decides to file for bankruptcy. Administrative costs and fees amount to 5% of the going concern value which is expected to be 31.8 million. The following table shows the firms current balance sheet:

Assets Equity and Liabilities Current Assets 7 Current Liabilities 6 Fixed Assets 46 Senior Debt 48 Junior Debt 23 Equity 20 40% of the senior claim is secured by fixed assets. According to rules of priority, how much of the proceeds should be distributed to Current Liabilities?