Brian owed the IRS $50,000. On March 2, 2016, Brian's XYZ Bank savings account ("Brian's Account”) balance was $2,000. On March 3 and 4, 2016, no deposits or withdrawals were made to Brian's Account.On March 5, 2016, Brian's employer automatically deposited $3,000 in Brian's Account. On March 6 and 7, 2016, no deposits or withdrawals were made to Brian's Account. On March 8, 2016, a third-party deposited $3,000 into Brian's Account. On March 9 and 10, no deposits or withdrawals were made to Brian's Account. Brian has no other accounts with XYZ Bank. On March 11, 2016, Brian withdrew all the funds from his XYZ Bank savings account and closed the account.
RO Mike was assigned to collect Brian's tax liability. On March 6, 2016,the IRS properly served a valid levy on XYZ Bank. The levy demanded that XYZ Bank turn over to the IRS any and all property belonging to Brian that is in XYZ Bank's custody or control. XYZ Bank's local branch manager immediately sent the IRS levy to XYZ bank's legal department in Arizona. The levy got lost in the mail, and XYZ Bank did not honor the levy. On November 5, 2016, the Department of Justice (on behalf of the IRS) sued XYZ Bank in district court for its failure to honor the levy. Ignore any interest or any penalty that the IRS could potential recover from XYX Bank. Ignore any interest and penalties.

Question: 

how much can the IRS recover from XYZ Bank failure to honor the levy?

a. 75,000

b. 50,000

c. none of the above