Now assume that the apartment complex is dilapidated and cannot be operated after January 31, 2018. The owner of the property is willing to sell you the business (including the property) on February 1, 2018. The owner lists the following assets and liabilities of the business as of January 31, 2018:

	(in thousands of $)
Cash	$10
Rent Receivable	$200
(owed by tenants for January 2018)
Mortgage Payable	$535
(money owed to Bank)
Salary Payable	$5
(salary owed to employees for November)
Building
(Scrap (demolition) value)	$50
Land	$1,200

You are considering buying the business with the intent to liquidate (i.e., sell off assets and close the business). Assume that all values given above are what you can currently sell the asset for, or settle the liability at. Because of the risk involved with liquidation, you are looking for a 15% margin (profit) on the investment (pre-tax). How much are you willing to pay for the business? Show calculations.