Your favorite pizza joint is being liquidated. The sales of all real estate netted $350,000 but the mortgage balance is $380,000. Equipment sales generated net proceeds of $62,000 while administrative costs, wages, benefits, and customer claims totaled $35,000. There are $17,000 in taxes due. Claims include $30,000 secured and $40,000 unsecured. 

How much money will the secured creditors receive?