If a company has the following: A company that was to be liquidated had the following liabilities: Income Taxes $ 10,000 Notes Payable secured by land 100,000 Accounts Payable 44,000 Salaries Payable ($16,000 for Employee #1 and $4,000 for Employee #2) 20,000 Administrative expenses for liquidation 20,000 The company had the following assets: Book Value Fair Value Current Assets $100,000 95,000 Land 50,000 75,000 Building 150,000 200,000 Total unsecured non-priority liabilities are calculated to be what amount?