Olds Company declares Chapter 7 bankruptcy. The following are the asset and liability book values at that time. Administrative expenses are estimated to be $20,000:

Cash	$	32,000
Accounts receivable		68,000	(worth $36,000)
Inventory		78,000	(worth $64,000)
Land (secures note A)		208,000	(worth $168,000)
Building (secures bonds)		408,000	(worth $336,000)
Equipment		128,000	(worth unknown)
Accounts payable		188,000
Taxes payable to government		28,000
Note payable A		186,000
Note payable B		258,000
Bonds payable		308,000

The holders of note payable B want to collect at least $129,000.

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