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

	Note payable A of $130,000 secured by land having a book value of $70,000 and a fair value of $90,000.
	Note payable B of $160,000 secured by a building having a $80,000 book value and a $60,000 fair value.
	Note payable C of $80,000, unsecured.
	Administrative expenses payable of $40,000.
	Accounts payable of $140,000.
	Income taxes payable of $50,000.

The company also has these other assets:

	Cash of $30,000.
	Inventory of $140,000 but with fair value of $80,000.
	Equipment of $130,000 but with fair value of $70,000.

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