ABC Corporation which is undergoing liquidation process and provided the following data: a) Total assets amounts to P890,000 and has a total fair market value P695,000 b) Unpaid income taxes amounts to P35,000. Additional salaries payable and administrative expenses totaled P28,000 c) Total liabilities amounts to P692,000.35% is fully secured by assets amounting to P270,000 with fair market value of P250,000; 40% is partially secured by assets amounting to P300,000 with a realizable value of P225,000; and the remaining balance is unsecured. d) Deficit amounts to P79,000 Which of the following statements is correct? Assets available to all unsecured creditors with and without priority is P227,800 O The amount paid to all secured creditors is P695,000 O The amount paid to partially secured creditors is P225,000 O The estate deficit amount to P60,000