"During liquidation process Equipment and inventory were recorded in trustee s books for $70,000 and $50,000 respectively. Bonds payable of $55,000 are secured against equipment and notes payable of $50,000 are secured against inventory. Trustee is able to sell equipment for $72,000 and inventory for $45,000. Based on these information, according to statement of affairs what is total estimated realizable value available for unsecured creditors?"

"$117,000 "

"$17,000 "

$0

"$15,000 "