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