Holdingon Corporation is entering bankruptcy under Chapter 7 of the bankruptcy laws. The following information is available:

Realizable value of assets pledged to fully-secured creditors $700,000

Realizable value of assets pledged to partially-secured creditors 300,000

Realizable value of unsecured assets 150,000

Liabilities, fully secured 520,000

Liabilities, partially secured 800,000

Liabilities, unsecured with priority 40,000

Liabilities, unsecured 500,000

Determine the following amounts:

a. Net free assets

b. Total unsecured liabilities

c. Estimated deficiency to unsecured creditors