Olds Company declares Chapter 7 bankruptcy. The following are the asset and liability book values at that time. Administrative expenses are estimated to be $37,000:

Cash	$	49,000
Accounts receivable		85,000	(worth $53,000)
Inventory		95,000	(worth $81,000)
Land (secures note A)		225,000	(worth $185,000)
Building (secures bonds)		425,000	(worth $370,000)
Equipment		145,000	(worth unknown)
Accounts payable		205,000
Taxes payable to government		45,000
Note payable A		220,000
Note payable B		275,000
Bonds payable		325,000

The holders of note payable B want to collect at least $137,500.

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