A company preparing for a Chapter 7 liquidation has the following liabilities:

	Note payable A of $100,000 secured by land having a book value of $55,000 and a fair value of $75,000.
	Note payable B of $130,000 secured by a building having a $65,000 book value and a $45,000 fair value.
	Note payable C of $65,000, unsecured.
	Administrative expenses payable of $25,000.
	Accounts payable of $125,000.
	Income taxes payable of $35,000.

The company also has these other assets:

	Cash of $15,000.
	Inventory of $110,000 but with fair value of $65,000.
	Equipment of $100,000 but with fair value of $55,000.

How much will each of the company's liabilities be paid at liquidation?

Payment on note payable A

Payment on note payable B

Payment on note payable C

Payment on administrative expenses

Payment on accounts payable

Payment on income taxes payable