Olds Company declares Chapter 7 bankruptcy. The following are the asset and liability book values at that time; administrative expenses are estimated to be $21,000:

Cash	$	33,000
Accounts receivable		69,000	(worth $37,000)
Inventory		79,000	(worth $65,000)
Land (secures note A)		209,000	(worth $169,000)
Building (secures bonds)		409,000	(worth $338,000)
Equipment		129,000	(worth unknown)
Accounts payable		189,000
Taxes payable to government		29,000
Note payable A		188,000
Note payable B		259,000
Bonds payable		309,000

The holders of note payable B want to collect at least $103,600.

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