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 and a fair value of $70,000.
• Note payable B of $120,000 secured by a building having a $60,000 book value and a $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 a net realizable value of $60,000.
• Equipment of $90,000 but with a net realizable value of $50,000.

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:

I have gotten that payment on note payable C is $15,000, admin expenses $20,000. and Accounts payable $30,000. I need help with A,B, and income taxes payable.