lo2 exercise 6 kresta corporation is being liquidated under chapter 7 of the bankrup 4321598

Kresta Corporation is being liquidated under Chapter 7 of the Bankruptcy Act. The trustee has determined that the unsecured claims will receive $.25 on the dollar. Loanstar Corporation holds an $80,000 mortgage note receivable from Kresta that is secured by marketable securities with an $88,000 book value and a $60,000 fair value.

Required:

How much of the mortgage receivable will Loanstar recover?