Parent Corporation purchases all of Target Corporation's stock for $200,000 and makes a deemed liquidation election. Target Corporation has Class I assets with an adjusted basis of $35,000 and a FMV of $55,000; Class Il assets with an adjusted basis of $40,000 and a FMV of $80,000, and Class V assets with an adjusted basis of $70,000 and a FMV of $110,000. The Class V assets are subject to a $50,000 liability. Assuming that the adjusted grossed-up basis is $237,000 ($200,000 + $50,000), what is the allocation of adjusted grossed-up basis to Class VI assets