Orville Company Recently Petitioned for Bankruptcy and Is Now in the Process

Multiple Choice

Orville Company recently petitioned for bankruptcy and is now in the process of preparing a statement of affairs.The carrying values and estimated fair values of the assets of Orville Company are as follows:
Debts of Orville are as follows:

-Based on the preceding information,what estimated amount will be available for general unsecured creditors upon liquidation?

A) $28,000
B) $93,000
C) $113,000
D) $121,000