I would need more information before I could provide you with a proper response. However, I suggest that you speak with a local attorney asap.
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More information is needed to fully advise you however, it certainly seems reasonable that the costs of liquidation are a factor to be considered along with other costs.
SBA.gov has a pretty thorough website; see the link below on liquidating assets.
This is my opinion and should not be construed as legal advise for your specific case as there are many more facts which you have not provided.