A company preparing for a Chapter 7 liquidation has 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.

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