32. A company preparing for a Chapter 7 liquidation has the following liabilities: Note payable A of $90,000 secured by land having a book value of $50,000 andad of $70,000. . Note payable B of $120,000 secured by a building having a S60,000 book value and $40,000 fair value. Note payable C of $60,000, unsecured. Administrative expenses payable of $20,000. Accounts payable of $120,000. . Income taxes payable of $30,000 The company also has these other assets: Cash of $10,000. Inventory of $100,000 but with fair value of $60,000. Equipment of $90,000 but with fair value of $50,000. . How much will each of the company's liabilities be paid at liquidation