"During liquidation process land and accounts receivables were recorded in trustee s books for $100,000 and $70,000 respectively. Bonds payable of $100,000 are secured against land and notes payable of $65,000 are secured against accounts receivables. Trustee is able to sell Land for $92,000. He is also able to recover $60,000 from accounts receivables. Based on these information, according to statement of affairs what is total estimated realizable value available for unsecured creditors?"

"$152,000 "

"$10,000 "

$0

"$72,000 "