The following condensed balance sheet is presented for the Alexander, Bell & Corbin Partnership (the partners agreed to share net income and losses in a 3:1:1 ratio, respectively):

Cash $ 80,000

Other Assets 280,000

Total $360,000

Liabilities $140,000

Alexander, capital 100,000

Bell, capital 100,000

Corbin, capital 20,000

Total $360,000

The partners agreed to liquidate the partnership after selling the other assets. The partners have no personal assets. How much should Alexander receive on liquidation if the other assets are sold for $160,000?