From the following list, calculate total current liabilities (amounts in millions):

Accumulated depreciation $ 28

Sales tax payable 7

Accrued warranties payable 2

Bonds payable 35

Current portion of long-term debt 10

Long-term debt 100

Accounts receivable 15

Accounts payable 13

Interest payable 3

Interest expense 14

Unearned revenue 6

Accrued liabilities payable 5

a. $123

b. $238

c. $95

d. $46