Explain involuntary bankruptcy under the bankruptcy code, Operation Management

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Samantha (Sam), a book dealer, has the following assets: a building worth $155,000, accounts receivable amounting to $32,500 due within the next three months, and $25,000 cash in the bank. Sam's sole liability is a $300,000 note falling due tomorrow, and she is unable to pay it. Can Sam be forced into involuntary bankruptcy under the Bankruptcy Code?

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