3 Refer to the following list of liability balances at December 31, 2025. Accounts Payable Employee Health Insurance Payable Employee Income Tax Payable Estimated Warranty Payable (Due 2026) Long - Term Notes Payable (Due 2028) FICAMOASDI Taxes Payable Sales Tax Payable $13,000 1,450 Mortgage Payable (Due 2029) Bonds Payable (Due 2030) 1,200 1,500 40,000 660 1,370 12,000 61,000 O A. $52,000 B. $ 101,000 C. $40,000 D. $113,000 Employee Health Insurance Payable Employee Income Tax Payable Estimated Warranty Payable (Due 2026) Long - Term Notes Payable (Due 2028) FICA-OASDI Taxes Payable Sales Tax Payable 1.450 1,200 1,500 40,000 Mortgage Payable (Due 2029) Bonds Payable (Due 2030) Current Portion of Long-Term Notes Payable 660 1,370 12,000 61,000 7,500 Vhat is the total amount of long-term liabilities