Coop Incorporated has the following assets and liabilities $($assets are stated at net realizable value$)$:

Assets pledged with secured creditors $ $80,000$

Assets pledged with partially secured creditors $70,000$

Other assets $180,000$

Secured liabilities $40,000$

Partially secured liabilities $95,000$

Liabilities with priority $55,000$

Unsecured liabilities $225,000$

In a liquidation, what is the amount of free assets after payment of liabilities with priority?

A$.$ $$180,000$

B$.$ $$165,000$

C$.$ $$70,000$

D$.$ $$95,000$

E$.$ $$160,000$