_____ Debtco, Inc

_____ Debtco, Inc., filed a voluntary bankruptcy petition for liquidation on 6/25/06, and the statement of affairs reflects the following amounts:
Assume that the assets are converted into cash at the estimated current values and the business is liquidated. ssume the same information as in the preceding question. What total amount of cash will be available to pay the unsecured (nonpriority) creditors?

A) $99,000
B) $115,000
C) $144,000
D) $160,000
E) None of the above.