The partnership of W, X, Y, and Z has the following balance sheet: Cash Other assets $ 53,000 Liabilities 316,000 W, capital (50% of profits and losses) X, capital (30%) Y, capital (10%) Z, capital (10%) $ 68,000 83,000 102,000 63,000 53,000 Z is personally insolvent, and one of his creditors is considering suing the partnership for the $28,000 that is currently due. The creditor realizes that liquidation could result from this litigation and does not wish to force such an extreme action unless the creditor is reasonably sure of getting the money that is due. If the partnership sells the other assets, how much money must it receive to ensure that $28,000 would be available from Z's portion of the business? Liquidation expenses are expected to be $38,000. (Do not round intermediate calculations.) Minimum amount