On December 10, 2010, the statement of affairs of Potter Company which is in bankruptcy liquidation, included the following: Assets pledged for fully secured liabilities P 100,000 Assets pledged for partially secured liabilities 40,000 Free assets 120,000 Fully secured liabilities 80,000 Partially secured liabilities 50,000 Unsecured liabilities with priority 60,000 Unsecured liabilities without priority 90,000 What is the estimated deficiency percentage? Group of answer c