Use the Following Information to Answer Questions Bellow

Use the following information to answer Questions bellow
A company's statement of affairs reports the following:
• Assets pledged to fully secured creditors, $500,000.
• Assets pledged to partially secured creditors, $250,000.
• Fully secured liabilities, $325,000
• Partially secured liabilities, $400,000.
• Free assets, $81,000.
• Unsecured liabilities with priority, $40,000.
• Unsecured liabilities, $210,000.
-What is the estimated deficiency to unsecured creditors, as reported on the statement of affairs?

A) $144,000
B) $184,000
C) $104,000
D) $200,000