A company that was to be liquidated had the following liabilities: Income Taxes $ 15,000 Notes Payable secured by land 120,000 Accounts Payable 48,000 Salaries Payable ($18,000 for Employee #1 and 23,000 $5,000 for Employee #2) Administrative expenses for liquidation 25,000 Book Value Fair Value The company had the following assets: Current Assets $ 130,000 $115,000 Land 60,000 100,000 Building 175,000 220,000 Assets available for unsecured creditors after payments of liabilities with priority are calculated to be what amount? $229,000. $204,000. $276,350. $208,350