Use the Following Information to Answer Questions Bellow

Use the following information to answer Questions bellow
A statement of affairs shows $50,000 of assets pledged to fully secured creditors, $100,000 of assets pledged to partially secured creditors, $85,000 of assets not held as security for any liabilities, liabilities of $40,000 to fully secured creditors, $125,000 to partially secured creditors, $20,000 to unsecured creditors with priority, and $120,000 to other unsecured creditors.
-Total unsecured liabilities, are reported on the statement of affairs in the amount of:

A) $120,000.
B) $140,000.
C) $145,000.
D) $165,000.