Alpha Corp., about to be liquidated, has the following amounts for its assets and liabilities: Book Value Net Realizable Value Current assets $ 225,000 $ 180,000 Land 80,000 100,000 Building 560,000 450,000 Equipment 250,000 120,000 Accounts payable 200,000 Income taxes payable 80,000 Mortgage payable 600,000 Note payable 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