Alpha Corp., about to be liquidated, has the following amounts for its assets and liabilities: Current assets Land Building Equipment Accounts payable Income taxes payable Mortgage payable Note payable Net Book Realizable Value Value $225,000 $ 180,000 80,000 100,000 560,000 450,000 250,000 120,000 200,000 80,000 600,000 75,000 The mortgage is secured by the land and building, and the note payable is secured by the equipment. Alpha expects that the expenses of administering the liquidation will total $45,000. How much should Alpha expect to pay on the accounts payable? Multiple Choice $200,000 $100,000. O O $145,000. O $80,000. O $95,000