Olds Company declares Chapter $7$ bankruptcy. Following are the book values of the asset and liability accounts at that time. A bankruptcy expert estimates that administrative expense will total $$30,000.$

$\backslash$table$[[$Cash$,$$$42,000,],[$Accounts receivable,$78,000($valued at $$46,000),],[$Inventory$,88,000,($valued at $$74,000)],[$Land $($secures note A$),218,000($valued at $$178,000),],[$Building $($secures bonds$),418,000,($valued at $$356,000)],[$Equipment$,138,000,($value unknown$)],[$Accounts payable,$198,000,],[$Taxes payable to government,$38,000,],[$Note payable A$,206,000,],[$Note payable B$,268,000,],[$Bonds payable,$318,000,]]$

The holders of note payable B want to collect at least $$120,600$

Required:

To achieve this goal, how much does the company have to receive in the liquidation of its equipment?

Amount to be received