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Olds Company declares Chapter 7 bankruptcy. The following are the book values of the asset and liability accounts at that time. A bankruptcy expert estimates

Olds Company declares Chapter 7 bankruptcy. The following are the book values of the asset and liability accounts at that time. A bankruptcy expert estimates that administrative expense will total $20,000.
\table[[Cash,$32,000,],[Accounts receivable,68,000,(valued at $36,000)],[Inventory,78,000,(valued at $64,000)],[Land (secures note A),208,000,(valued at $168,000)],[Building (secures bonds),408,000,(valued at $336,000)],[Equipment,128,000,(value unknown)],[Accounts payable,188,000,],[Taves 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?
Amount to be received
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