E$)$ None of the above.

$8.$ A company's January $1,2023$ balance sheet reported total assets of $$150,000$ and total liabilities of $$80,000.$ During the fiscal quarter, the company had the following events or transactions:

$($A$)$ paid off a loan of $$10,000$ borrowed last year;

$($B$)$ accrued interest expense of $$5,000$;

$($C$)$ delivered goods of $$5,000$ that customers had prepaid last year; and

$($D$)$ purchased a truck for $$5,000$ cash and by signing a $$20,000$ note payable.

What is the company's end$-$of$-$quarter balance for total liabilities?

A$)$ $$100,000$

B$)$ $$95,000$

C$)$ $$85,000$

D$)$ $$90,000$

E$)$ None of the above.