_____ Todd, Inc

_____ Todd, Inc., filed a voluntary bankruptcy petition for liquidation on 11/11/06, 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. What total amount of cash should the partially secured creditors receive?

A) $50,000
B) $56,000
C) $70,000
D) $90,000
E) None of the above.