A Company That Was to Be Liquidated Had the Following

A company that was to be liquidated had the following liabilities: $\begin{array}{|l|r|r|}\hline\text { Income taxes } & \$ & 10,400 \\\hline \text { Notes payable (secured by land) } & & 156,000 \\\hline \text { Accounts payable } & \$ & 107,900 \\\hline \begin{array}{l}\text { Salaries payable to employees ( } \$ 15,000 \text { for John Jay and } \\\$ 2,800 \text { for Ann Still) }\end{array} && 17,800 \\\hline \text { Bonds payable } &&81,000 \\\hline \text { Administrative expenses for liquidation } &&26,000 \\\hline\end{array}$ The company had the following assets: $$\begin{array} { | l | c | c | c | c | } \hline & & \text { Book } & & \text { Fair } \\\hline & & \text { Value } & & \text { Value } \\\hline \text { Current assets } & \$ & 104,000 & \$ & 42,900 \\\hline \text { Land } & & 130,000 & & 117,000 \\\hline \text { Buildings \& equipment } & & 130,000 & & 143,000 \\\hline\end{array}$$
-Total unsecured nonpriority liabilities are calculated to be what amount?