What is the ruling if the slave's value is 60 when the liability is 100?

Primary text

If the slave's value is 60, part of the slave is freed, and the master is owed a liability equivalent to one and one-third times the value of the freed part. When considering the remaining portion of the slave along with this liability and the remainder of the slave's value, three-fourths of the slave is manumitted. The governing principle is proportionality; any emancipation exceeding one-third should be contingent upon the payment of the corresponding monetary value.