Spartan Scooters, Inc., has $100,000 in current assets on its balance sheet and $20,000 in Net Working Capital. Historical cost of all of the company's Fixed Assets is $230,000, and the company has taken a total of $70,000 in accumulated deepreciation on all of its fixed assets to date. Chippawa Motors has offered the company $200,000 for all of its fixed assets, and a consulting firm has estimated that the company would receieve $120,000 if it liquidated all of its current assets now. By how much does the market value of the firm's assets exceed the book value