Olds Company declares Chapter 7 bankruptcy. The following are the asset and liability book values at that time; administrative expenses are estimated to be $25,000:

Cash	$	37,000
Accounts receivable		73,000	(worth $41,000)
Inventory		83,000	(worth $69,000)
Land (secures note A)		213,000	(worth $173,000)
Building (secures bonds)		413,000	(worth $346,000)
Equipment		133,000	(worth unknown)
Accounts payable		193,000
Taxes payable to government		33,000
Note payable A		196,000
Note payable B		263,000
Bonds payable		313,000

The holders of note payable B want to collect at least $105,200.

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

AMOUNT TO BE RECIEVED: