Refer to the following list of liability balances at December 31, 2018.

Accounts Payable..........................................$25.000

Employee Health Insurance Payable.................850

Employee Income Tax Payable..........................700

Estimated Warranty Payable (Due 2019).......1,600

Long - Term Notes Payable (Due 2022).......40,000

FICA—OASDI Taxes Payable..............................660

Sales Tax Payable................................................670

Mortgage Payable (Due 2023)......................14.000

Bonds Payable (Due 2024)...........................53,000

Current Portion of Long - Term Notes Payable...13,500

What is the total amount of current liabilities?

A. $42.980

B. $29.480

C. $27.180

D. $28.780