A foreclosure sale on a parcel of property took place on September $11,2020.$ The amount received from the sale is $$275,00.$ The following list indicates the parties holding interests in the property sold. Distribute the funds according to the priority of the parties.

$$ First Federal: Balance of $$232,000$ due on note secured by mortgage recorded January $21,2013$

$$ Great Western: Balance of $$8,000$ due on note secured by mortgage recorded October $16,2014.$

$$ Federal Tax Lien: Balance of $$22,000$ due, with notice of lien recorded on January $5,2014$

$$ First Federal$$s costs and expenses of foreclosure: $$5,000$

$$ Judgement lien against the property owner for $$10,000$ recorded December $23,2010$

$$ American Finance: purchase money security interest in solar water heater, filed before attachment on December $1,2014,$ in the amount of $$3,000.$