Pizzaria is being liquidated: On books Realizable Cash $2,000 Inventory $20,000 $21,000 Land $40,000 $90,000 Building $10,000 $10,000 Accounts payable $10,000 Bank loan $5,000 Realtor's commission on selling land and building is 5% *Liquidator fee is $5,000 Building realizable value = Undepreciated Capital Cost Balance for tax Income tax rate is 40% Capital gains are 50% taxable for tax purposes. Using Liquidation Value - what is the Net Value of the Business? Select one: a. $112,602 b. $52,500 c. $89,600 d. $39,600