ABC is beginning the process of liquidation. ABC has prepared a statement of financial affairs that discloses the following data: Assest with secured Creditors 210 Secured Liabilities 125 Assets pledged with partially secured creditors 290 Free assets(not including excess to be received from assets pledged on secured liabilities 225 Unsecured Liabilities with priority 121 Unsecured Liabilities 450

How are free assets of $225 calculated?