A company preparing for a Chapter 7 liquidation has the following liabilities: Note payable A of $122,000 secured by land having a book value of $66,000 and a fair value of $86,000. Note payable B of $152,000 secured by a building having a $76,000 book value and a $56,000 fair value. Note payable C of $76,000, unsecured. Administrative expenses payable of $36,000. Accounts payable of $136,000. Income taxes payable of $46,000. The company also has these other assets: Cash of $26,000. Inventory of $132,000 but with fair value of $76,000. Equipment of $122,000 but with fair value of $66,000. How much will each of the company's liabilities be paid at liquidation