Please provide a reasoning outline, as it best helps organize the case:

Job Service, Inc. needs funds to meet its payroll, to make other current operating expenses, and to pay its creditors. Kelly, Job Services only shareholder, loans the company $10,000 and accepts a promissory note signed on behalf of Job Service by Luna, the firms accountant, and secretary/treasurer. Kelly also arranges with Luna for Job services, Inc. to enter into a security agreement with Kelly, therein securing repayment of Killy's loan with a security interest granted in Job Services' furniture and fixtures. This transaction occurred 1/15/2019. The majority of Job Services furnitures and fixtures were purchased 4/1/2016, from Custom Interiors, Inc., on credit for $65,000, and whereby Custom Interiors took a security interest in the furniture and equipment and filed a Financing Statement with the State's Secretary of State on 4/15/2016. listing the debtor's and creditor's names and addresses and listing the furniture and equipment as collateral. On 2/5/2019, Job Services collects a larger receivable and repays Kelly the $5,000 to apply towards the debt owed to her. However, Job Service's financial problems continue, and the firms creditors file and involuntary petition to force it into a chapter 7 bankruptcy on 2/20/2019. The assets of Job Services consists of $10,000 cash, accounts receivable of $25,000 and its furniture and fixtures with a FMV of $20,000. Among the creditors is Custom Interiors which is still owed $45,000. A trustee is appointed for the bankruptcy estate. The trustee's fees and administrative expenses are $8,000 and the IRS has an allowed claim of $6,000 for unpaid payroll taxes.

Questions: What property can the trustee obtain and include in the bankruptcy estate? How will the bankruptcy estate be distributed by the trustee? Can Job Service, Inc. obtain a discharge of its debts through the bankruptcy proceeding?