Olds Company declares Chapter 7 bankruptcy. The following are the asset and liability book values at that time; administrative expenses are estimated to be $29,000:

Cash	$	41,000
Accounts receivable		77,000	(worth $45,000)
Inventory		87,000	(worth $73,000)
Land (secures note A)		217,000	(worth $177,000)
Building (secures bonds)		417,000	(worth $354,000)
Equipment		137,000	(worth unknown)
Accounts payable		197,000
Taxes payable to government		37,000
Note payable A		204,000
Note payable B		267,000
Bonds payable		317,000

The holders of note payable B want to collect at least $106,800.

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