Your firm recently sold an asset and financed the sale of the asset. The firm took back a $$80,000$ loan on the equipment sale with monthly payment and $8\%$ interest. The loan was a $4-$year loan. Your firm now needs cash and desires to sell the loan. If investors require $12\%$ rate of return to invest in this type of loan and $4$ payments have been made on a loan, how much will your firm receive from the sale of these financial asset? What is the value of a loan?