a company preparing for a chapter $7$ liquidation has listed the following liabilities

note payable A of $102,000$ secured by land having a book value of $56,000$ and a fair value of $76,000.$

note payable B of $132,000$ secured by a building having a $$66,000$ book value and a $$46,000$ fair value.

note payable C of $66,000$ unsecured.

administrative expenses payable of $26,000$

accounts payable of $$126,000.$

income taxes payable of $$36,000.$

the company also has these other assets

cash of $16,000$

inventory of $112,000$ but with a net realizable value of $66,000.$

equipment of $102,000$ but with a net realizable value of $56,000.$

based on the information how much will each of the company's liabilities as a result of the liquidation

a$.$ payment on note payable a

b$.$ payment on note payable B

c$.$ payment a note table C

d$.$ payment and administrative expenses

e$.$ payment on accounts payable.

f$.$ payment on income tax payable